1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. The Plaintiff, who completed the registration of ownership transfer on June 24, 1980, sells the land B (hereinafter “instant land”) of Gangseo-gu Busan, Gangseo-gu, Busan (hereinafter “instant land”) to C on September 22, 201, and completed the registration of ownership transfer on October 4, 201.

On December 31, 2011, the Plaintiff filed a preliminary return on the tax base of transfer income on the instant land to the Defendant on the ground that the Plaintiff directly cultivated the instant land for at least eight years, and filed a return on the full amount of capital gains tax reduced or exempted pursuant to Article 69 of the Restriction of Special Taxation Act.

However, the Defendant denied the application of capital gains tax reduction or exemption under Article 69 of the Restriction of Special Taxation Act on the grounds that the Plaintiff could not be deemed to have cultivated the instant land directly for at least eight years after completing an investigation into the instant land on December 21, 2012, and notified the Plaintiff of the imposition of capital gains tax of KRW 37,775,947 and additional tax of KRW 41,923,745, totaling KRW 41,923,745, and then notified the Plaintiff of the imposition of capital gains tax on December 26, 2012.

Accordingly, the Plaintiff filed a request for pre-assessment review with the Defendant on December 18, 2012, but the Defendant rendered a decision not to adopt it on January 15, 2013, and on February 1, 2013, notified the Plaintiff of the imposition of KRW 41,923,745 in total of capital gains tax and additional tax.

(hereinafter “instant disposition”). On February 21, 2013, the Plaintiff filed an objection with the Commissioner of the Busan Regional Tax Office regarding the instant disposition, but was dismissed on March 21, 2013, and filed an appeal with the Tax Tribunal on June 11, 2013, but was dismissed on September 4, 2013.

[Ground of recognition] Uncontentious facts, Gap evidence 1 to 4, Eul evidence 1 to 1 (including paper numbers; hereinafter the same shall apply), the purport of the whole pleadings

2. Summary of the parties' arguments;

A. From 1981 to 1984, the Plaintiff directly cultivated rice farmers from the instant land, and from September 22, 201 to September 22, 201, the date of transfer. The Plaintiff is the head of the relevant land.