1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On March 29, 2002, the Plaintiff acquired the instant land at KRW 930,00,000,000 and KRW 175,000,000,000,000,000,000,000,000,0000,000,0000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000

B. After conducting an on-site investigation from October 27, 2014 to November 5, 2014, the Defendant rendered a disposition of KRW 279,059,338 of the capital gains tax belonging to the year 2014 (hereinafter “instant disposition”) by deeming that the Plaintiff did not constitute one’s own farmland for at least eight years on December 1, 2014.

C. The Plaintiff filed an objection on February 27, 2015, but was dismissed on April 2, 2015, and filed an administrative appeal again on April 21, 2015, but was dismissed on June 30, 2015.

[Ground of recognition] Facts without dispute, Gap evidence 1, 2, Eul evidence 1, the purport of the whole pleadings

2. The plaintiff asserted that the plaintiff removed sublime trees on April 2002, cut 350 peach sublim tree seedlings on the land of this case, and removed all late in the same year after most withering 350 peach sublim tree tree, removed all of the late in the same year, and purchased 350 peach sublime by requesting her sublime to her sublime in 2003, and her her sublime to purchase her sublime by requesting her sublime to her sublime in 2003.

The Plaintiff cultivated the shoulder, spath, spath, spath, spath, etc. in the vicinity of the above tree as food every year.

The plaintiff, around 2005, removed all of the fruit trees, asked E to do so from 2006 and cultivated the shoulder every year after doing so.

Therefore, since the Plaintiff directly cultivated the instant land for 8 years after acquiring it, the instant disposition by the Defendant, which was made on a different premise, is unlawful even if the instant land becomes subject to reduction and exemption of self-arable farmland.

3. Determination of legality of the instant disposition

(a) Gu.