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 13, 1991, the Plaintiff acquired KRW 408 square meters (hereinafter “instant land”) in Suwon-si, Suwon-si, Suwon-si, and transferred KRW 467,400,000 on January 31, 2012.

On April 2, 2012, the Plaintiff reported and paid KRW 41,729,040 as capital gains tax by applying KRW 70,413,120 to the “special long-term holding deduction”.

B. At the time, Article 95(2) of the former Income Tax Act (amended by Act No. 11611, Jan. 1, 2013) provides that “non-business land” is excluded from the special deduction for long-term possession.

C. The Plaintiff reported and paid the above capital gains tax with the assistance of the civil petition counselor belonging to the Yangcheon Tax Office.

(1) The back of the calculation statement of capital gains installed by the defendant stated that "the method of preparation" and "9. Long-term holding special deductible deduction" shall be calculated by multiplying the gains on the transfer of land and buildings by the deduction rate in accordance with the holding period following the following:

From July 18, 2016 to August 5, 2016, the Defendant conducted an investigation of capital gains tax on the Plaintiff from July 18, 2016, and confirmed that the instant land constitutes non-business land under the Income Tax Act.

On September 1, 2016, the Defendant excluded the special long-term holding deduction, and determined and notified the Plaintiff of capital gains tax of KRW 24,644,592, additional tax on negligent tax returns of KRW 2,012,646, additional tax on negligent tax on negligent tax returns of KRW 11,925,518 (hereinafter “additional tax in this case”).

[Reasons for Recognition] Facts without dispute, Gap 1 to 4 evidence, Eul 1 evidence, the purport of the whole pleadings

2. The details of the relevant Acts and subordinate statutes are as shown in attached statutes;

3. Whether the imposition of additional tax in this case is legitimate

A. The civil petition counselor belonging to Yangcheon-gu Office, the main point of the Plaintiff’s assertion, instructed the Plaintiff to enter the special long-term holding deduction, and the land for non-business is deducted in the back of the detailed statement of capital gains calculation.