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 5, 2002, the Plaintiff acquired 1,077 square meters in Sejong Special Self-Governing City B (hereinafter “previous land”) on the ground of donation, but acquired 797 square meters in Daejeon Seo-gu C before December 10, 2013 (hereinafter “large land”).

B. The Plaintiff reported capital gains tax to the Defendant on the ground that he/she directly cultivated the previous land and substitute land by applying reduction or exemption of capital gains tax pursuant to Article 70 of the former Act on Special Cases concerning Tax Restriction (amended by Act No. 12173, Jan. 1, 2014). However, on November 9, 2015, the Defendant corrected and notified the Plaintiff of capital gains tax of KRW 83,366,170, which reverts to the year 2013, on the ground that the Plaintiff did not directly cultivate by providing labor for at least 1/2 of farming work in substitute land for at least three years.

(hereinafter “instant disposition”). C.

On February 17, 2016, the Plaintiff filed an appeal with the Tax Tribunal on the instant disposition, but was dismissed on May 16, 2016.

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

2. Whether the instant disposition is lawful

A. The Plaintiff asserted that the Plaintiff had resided in the previous land and the substitute land for at least three years and cultivated crops directly. As such, the instant disposition taken on a different premise is unlawful.

(b) as shown in the attached Form of the relevant statutes;

C. According to relevant laws and regulations, in order to apply capital gains tax reduction under Article 70 of the former Restriction of Special Taxation Act, the Plaintiff must directly cultivate the previous land and substitute land for at least three years.

Here, the term “direct cultivation” refers to a case in which a resident engages in cultivating crops or growing perennial plants on his own land at all times, or cultivating or cultivating not less than a half of the farming work with his own labor, and a case in which a resident engages in a direct farming as long as he engages in another occupation concurrently.