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. Details of the disposition;

A. On April 12, 1988, the Plaintiff acquired the instant land as a sale and purchase, and on July 18, 2014, the Plaintiff completed the registration of ownership transfer on the ground of sale and purchase on the instant land to C on June 13, 2014.

B. As to the transfer of the instant land, the Plaintiff filed an application for reduction or exemption of capital gains tax under Article 69 of the former Restriction of Special Taxation Act (amended by Act No. 13560, Dec. 15, 2015; hereinafter “Special Taxation Restriction Act”) with the Defendant on the ground that “the Plaintiff is farmland, the Plaintiff of which was self-employed for at least eight years,” and filed an application with the Defendant for

C. As a result of a regular audit conducted against the Defendant, the director of the Central Regional Tax Office pointed out that the Plaintiff should not be subject to capital gains tax reduction or exemption pursuant to Article 69 of the Restriction of Special Taxation Act on the transfer of the instant land as the Plaintiff did not cultivate the instant land directly. Accordingly, the Defendant denied capital gains tax reduction or exemption, and on February 11, 2016, issued a correction notice (hereinafter “instant disposition”) of capital gains tax amounting to KRW 97,160,370 (including additional tax amounting to KRW 11,714,610) for the Plaintiff in 2014.

Accordingly, on April 26, 2016, the Plaintiff requested for a trial to the Tax Tribunal, but the Tax Tribunal dismissed the Plaintiff’s request on July 14, 2016.

【Ground of recognition】 The fact that there has been no dispute, Gap Nos. 1, 2, 14, Eul's evidence No. 1 (including additional numbers, hereinafter the same shall apply), the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion falls under the land directly cultivated by the Plaintiff for at least eight years as follows, and is subject to reduction or exemption of capital gains tax under Article 69(1) of the Restriction of Special Taxation Act.

Therefore, the instant disposition imposing capital gains tax on the land of this case on the Plaintiff is unlawful.

1. On December 30, 1983, the plaintiff purchased the land of this case in the name of Da, the land of this case, and sets up a farming house, and completed the registration of ownership transfer in the name of the plaintiff on April 11, 1988.