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 February 1, 2002, the Plaintiff acquired on December 22, 2003, 512 square meters prior to the Gangseo-gu Busan Metropolitan City, 159 square meters prior to the Gangseo-gu, Busan Metropolitan City, 96 square meters, E, 83 square meters prior to the F, 20 square meters prior to the G, 271 square meters, and H forest 31 square meters, and transferred each of the above lands to the Korea Land and Housing Corporation on April 5, 2010 on the grounds of an agreement on acquisition of public land.

B. On July 31, 2003, the Plaintiff acquired 1,527 square meters prior to Kimhae-si, Kim Jong-si, and transferred the said land to J on February 1, 201.

(hereinafter referred to as “the previous land of this case” in total of the lands described in the above paragraphs (a) and (b).

On March 11, 2011, the Plaintiff acquired K 1,154 square meters and L 1,150 square meters (hereinafter “instant substitute land”). On April 27, 2011, the Plaintiff filed an application for reduction or exemption of capital gains tax on substitute land pursuant to Article 70 of the former Restriction of Special Taxation Act (amended by Act No. 11133, Dec. 31, 201; hereinafter the same) upon reporting the transfer of the previous land.

On December 17, 2012, the Defendant imposed capital gains tax of KRW 41,934,490 on the Plaintiff for the year 2010, and KRW 9,545,210 for the year 201.

(hereinafter “instant disposition”) e.

On March 11, 2013, the Plaintiff appealed to the Tax Tribunal, but was dismissed on May 31, 2013.

[Ground of recognition] Facts without dispute, Gap evidence 2, 3, Eul evidence 1-1, 2-2, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff asserted that the Plaintiff resided in the Gyeongnam-gun M after acquiring the land of this case and directly planted and managed 80 pieces of trees on the land of this case on the land of this case, and thus, the transfer income tax should be reduced or exempted by the farmland substitute land.

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

C. Determination 1) Article 70(1) of the former Special Taxation Restriction Act, the former Enforcement Decree of the Restriction of Special Taxation Act ( February 2, 2012)