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 July 7, 2015, the Plaintiff transferred two parcels of real estate (hereinafter collectively referred to as “each of the instant real estate”) other than 836 square meters (hereinafter referred to as “the instant real estate”) and 1,289 square meters (hereinafter referred to as “second real estate”), which was one’s own ownership, Gyeongnam-do Kim-do, Kim (hereinafter referred to as “instant real estate”).

B. After transferring each of the instant real estate, the Plaintiff reported KRW 73,011,716 of the capital gains tax for the year 2015, by applying the special deduction for long-term possession pursuant to Article 95 of the former Income Tax Act (amended by Act No. 13558, Dec. 15, 2015; hereinafter the same shall apply) and Article 69 of the former Restriction of Special Taxation Act (amended by Act No. 13560, Dec. 15, 2015; hereinafter the same shall apply) to the instant real estate and each of the instant real estate, pursuant to Article 95 of the former Income Tax Act (amended by Act No. 13560, Dec. 15, 2015; hereinafter the same shall apply).

C. As a result of the investigation into capital gains tax on each of the instant real estate from July 7, 2016 to July 25, 2016, the Defendant excluded the Plaintiff from special deduction on possession of real estate for at least eight years on the ground that the Plaintiff’s annual total amount of wages exceeds 37 million won under Article 66(14) of the former Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 26959, Feb. 5, 2016; hereinafter the same shall apply). The Defendant excluded the Plaintiff from special deduction on possession of real estate for at least 1,085 square meters among the instant real estate 1 and 2 real estate 1,085 square meters of the former Income Tax Act (amended by Act No. 13426, Jul. 24, 2015; excluding each of the instant special deduction on possession of real estate for at least 205 years, on the ground that each of the instant real estate owned by the Plaintiff constitutes “non-business land.”