1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

1. As to the details of the disposition, the part “in the land for non-business use” of 3 pages and 4 pages “in the land for non-business use,” the part “D co-ownership” of 4 pages “C co-ownership,” and the part “C co-ownership” of 8 degrees 8 of the same face are as indicated in the reasoning of the judgment of the first instance except for each corresponding part “D co-ownership,” and therefore, the corresponding part of the reasoning of the judgment of the first instance is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion that the instant co-ownership does not constitute non-business land for the following reasons, and thus, the special deduction for long-term possession should be applied when imposing capital gains tax on the transfer of the instant case.

On the contrary, the instant disposition based on the premise that the instant co-ownership constitutes a non-business land is unlawful.

1) Pursuant to Article 104-3(2) of the former Income Tax Act and Article 168-14(1)1 of the former Enforcement Decree of the Income Tax Act, the issue of whether the pertinent co-ownership is “land not deemed non-business land” should be determined on the basis of whether the pertinent land is prohibited or restricted according to the use of the area as stipulated by the National Land Planning and Utilization Act. Since the instant co-ownership was designated as a residential area within an urban area pursuant to the National Land Planning and Utilization Act from the time of the acquisition of the instant land, the instant co-ownership was prohibited or restricted to be used as a site for a residential building. Therefore, the instant co-ownership constitutes “land,” and thus, constitutes “land not deemed land for non-business use.” 2) As to the instant co-ownership, the instant co-ownership is restricted from construction from October 16, 2007 approved by the instant housing construction project to December 31, 2013.