1. The judgment of the court of first instance is modified as follows.

Among the instant lawsuits, a claim for revocation of imposition of local income tax is filed.

1. The grounds for this part of the disposition are as stated in the corresponding part of the reasoning of the judgment of the first instance, except for a partial revision as follows. Thus, this part of the reasoning is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

The second place shall add "(the total area of the substitute farmland shall be 4,969 square meters, and the acquisition amount shall be 676,000,000 won)" to the end of the second place.

From the second bottom to the fifth half, "30 won for transfer for the year 2017, for additional tax of KRW 97,60,50 for the year 2017, for additional tax of KRW 16,845,840 for local income tax of KRW 11,44,630 for income tax of KRW 114,46,340 for the year 2017 (including additional tax of KRW 16,845,846) and for local income tax of KRW 11,44,630 for local income tax of KRW 11,68,584 for the year 2017."

From the second bottom to the second bottom, the phrase “107,572,690 won for transfer income tax for year 2017 (including additional tax 15,834,084),” and the phrase “107,577,260 won for transfer income tax for year 2017 (including additional tax 15,834,084), local income tax, 10,757,260 won for additional tax (including additional tax 1,583,408 won).”

Part 3 of the first part of the first part (the corrected original disposition is referred to as "the disposition in this case") shall be applied "(hereinafter referred to as "the part of the capital gains tax in the corrected original disposition")".

2. We examine whether the part of the instant lawsuit seeking revocation of imposition of local income tax among the instant lawsuit is lawful or not, ex officio, of the part seeking revocation of imposition of local income tax among the instant lawsuit.

Local Tax Act stipulates that any person liable to pay income tax under the Income Tax Act shall be liable to pay local income tax.

(Article 86(1). In addition, where a resident files a scheduled final return of tax base of capital gains pursuant to the Income Tax Act, the Local Tax Act shall report and pay the tax base and tax amount of personal local income tax on capital gains to the head of the local government having jurisdiction over the place of tax payment (Articles 103-5(1) and 103-7(1)), and the resident fails to file the said return,