1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The previous 3,921 square meters (hereinafter “previous land”) was owned by the Plaintiff’s father, and the previous 3,921 square meters (hereinafter “previous land”) was divided into 332 square meters prior to C on January 4, 2001 into 3,589 square meters and 3,589 square meters prior to the division and at the same time C was converted into miscellaneous land, while the land category was changed to miscellaneous land.

(hereinafter referred to as the “instant land”) B. The land partitioned or land category changed as above in the previous land.

On the other hand, regarding the previous land, the right to collateral security was established on July 6, 200, the maximum debt amount of KRW 351 million, the debtor D, the mortgagee of the right to collateral security, and the right to collateral security (hereinafter “the right to collateral security”). However, on January 4, 2001, the previous land was divided as above, and accordingly, the right to collateral security was additionally added to each of the instant land, and thereafter, on October 30, 2006, the maximum debt amount was changed to KRW 520 million.

(hereinafter the above maximum debt amount of KRW 520 million shall be deemed as the “mortgage” (hereinafter the “mortgage”).

On December 14, 2006, the Plaintiff entered into a donation contract under which the instant land is to be donated from D (hereinafter “instant donation”) and entered into a written contract with the phrase “No collateral collateral mortgage is succeeded.” The Plaintiff obtained the approval seal of the competent authority.

The plaintiff completed the registration of transfer of ownership in the name of the plaintiff on December 22, 2006 due to the above donation. At that time, the plaintiff completed the registration of transfer of ownership in the name of the plaintiff. Article 15 of the Addenda of the Restriction of Special Taxation Act (Law No. 5584, Dec. 28, 1998) and Article 58 (1) of the former Restriction of Tax Reduction and Exemption Act (amended by the Restriction of Special Taxation Act by Act No. 5584, Dec. 28, 1998; hereinafter the "Act") on the ground that the farming child was donated by D who is a self-employed farmer and received the land in this case from D.