1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. Pursuant to Article 126(4) of the Agricultural Community Modernization Promotion Act, with respect to the land of 2,102 square meters (hereinafter “instant land”) prior to Pakistan, the registration of ownership transfer was completed on December 9, 1976 by the Plaintiff’s husband on the ground of sale on January 20, 1971, and the registration of ownership transfer was completed on November 5, 2013.

B. B filed a return on capital gains tax with the tax amount of KRW 200 million, on the grounds that it has refised the instant land for not less than eight years.

C. The Defendant: (a) deemed that the instant land cannot be deemed as having been cultivated for at least eight years; and (b) rendered on December 1, 2014, a disposition imposing capital gains tax of KRW 218,060,000 for the transfer income tax of KRW 218,000 for the year 2013 (hereinafter “instant disposition”).

B died on June 6, 2015, and the Plaintiff is his child.

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

2. Whether the disposition is lawful;

A. The plaintiff's assertion 1) that Eul resided in the vicinity of the land of this case for not less than 8 years and resided in his own border for not less than 8 years is from March 3, 1965, not from the date of acquisition of ownership on the registry, but from March 3, 1965, the date of acquisition of ownership on the registry, and thereafter, Eul registered as a resident in Seoul for the purpose of educating his children in Seoul, but actually lived in the vicinity of the land of this case until he becomes a F director in Jung-gu, Seoul on April 13, 1979. Accordingly, the disposition of this case where Eul did not own the land of this case for not less than 8 years and excluded capital gains tax reduction and exemption was illegal. 2) The plaintiff's assertion that Eul owned the land of this case and died on March 3, 1965, while co-inheritors inherited the land of this case.

Therefore, since the owner of the instant land is not B but G, the instant disposition imposing capital gains tax on B is unlawful.

B. The allegation of residence and self-reliance for at least eight years in B.