1. The plaintiff's claim is dismissed.

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

Details of the disposition

On May 31, 2005, the Plaintiff acquired the instant land from Busan Gangseo-gu, Busan (hereinafter “instant land”) on the grounds of sale and purchase, and transferred the instant land in total of KRW 420,000,000 (hereinafter “instant transfer”) to third parties other than C on April 24, 2014.

On June 30, 2014, the Plaintiff made a preliminary return on the tax base of capital gains tax by reducing the calculated tax amount to the Defendant on the ground that the instant farmland constitutes self-Cultivating farmland for at least eight years under Article 69(1) of the Restriction of Special Taxation Act.

The defendant conducted an investigation of capital gains tax on the plaintiff from October 1, 2015 to October 15, 2015; and on December 1, 2015, with respect to the plaintiff on his/her own farmland, capital gains tax reduction or exemption required for the plaintiff on his/her own farmland.

For reasons that the case did not meet, 59,317,030 won was corrected and notified.

(hereinafter “instant disposition”). The Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on February 29, 2016, but was dismissed on May 24, 2016.

[Grounds for recognition] In the absence of dispute, Gap evidence Nos. 1 through 5, 10, 11, and Eul evidence Nos. 1 (including a Serial number) and the overall purport of the pleading, whether the disposition of this case is legitimate or not, the plaintiff alleged that the disposition of this case was legitimate, and then the plaintiff purchased the land of this case, which was the answer, made dry field, made dry field a dry field around July 2005, cultivated ancient, spawd, spawd, etc., and directly cultivated the land of this case for not less than eight years. Thus, the disposition of this case under different premise is unlawful.

The attached details of the relevant statutes shall be as specified in the statutes.

Judgment

Article 69(1) of the former Restriction of Special Taxation Act (amended by Act No. 13560, Dec. 15, 2015; hereinafter the same) and Article 66(1) and (13) of the former Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 26070, Feb. 3, 2015; hereinafter the same shall apply) shall be applied to the reduction or exemption of capital gains tax for at least eight years, Si/Gun/Gu where the relevant farmland is located, and the location of the relevant farmland.