1. The plaintiff's claim is dismissed.

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

1. Details of disposition;

A. On February 3, 2005, the Plaintiff purchased 1,305 square meters (hereinafter “instant land”) prior to Seongdong-gu, Changwon-si, Sungwon-si (hereinafter “instant land”) from B and sold it to D and E on November 16, 2015.

B. On December 28, 2015, the Plaintiff filed a preliminary return on capital gains tax by treating the transfer value of the instant land as the actual transaction value of KRW 225,00,00,00, the conversion price of KRW 57,789,473, the special deduction for long-term holding as KRW 49,876,580, the conversion price of acquisition value, and the special deduction for long-term holding as KRW 24,957,540, the tax amount calculated by applying the special deduction for long-term holding as KRW 49,876,580, the conversion price of acquisition value as the tax amount reduced or exempted pursuant to Article 69 of the former Restriction of Special Taxation Act (Amended by Act No.

C. The Defendant deemed that the Plaintiff was not directly cultivated the instant land, and excluded the application of the provisions on special deduction for long-term possession of the instant land and the capital gains tax reduction and exemption for self-arable farmland, and on January 9, 2018, notified the Plaintiff of the correction and notification of KRW 51,812,100 (including additional tax of KRW 8,985,104) for the capital gains tax reverted to year 2015.

(hereinafter “instant disposition”). D.

The Plaintiff dissatisfied with the instant disposition and filed a tax appeal with the Tax Tribunal on March 28, 2018, but the Tax Tribunal dismissed the Plaintiff’s appeal on June 27, 2018.

The Plaintiff was served on June 29, 2018.

[Reasons for Recognition] Unsatisfy, Gap 1, Eul 1-3 (including a provisional number; hereinafter the same shall apply), the purport of the whole pleadings

2. Whether the disposition of this case is legitimate;

A. On March 2005, the Plaintiff asserted 1: (a) planted 150 share of bamboo seedlings on the instant land and cultivated bamboo trees directly until November 16, 2015.

원고는 해마다 5월경 가죽나물을 수확하여 판매하고, 이듬해 봄 새순을 채취할 때까지 가지를 치는 등 관리하였고, 칡넝쿨이 번성하는 7월부터 10월 사이에는 가죽나물을 채취하지 않으므로 힘들여 칡넝쿨을 제거하지 않고, 칡넝쿨의 성장이 더디어지는 11월경에 칡뿌리 윗쪽 나무 밑단 부분을 낫으로 잘라...