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. The following facts of the disposition are not disputed between the parties, or are recognized by the respective entry in Gap evidence Nos. 1 to 8, Eul evidence No. 1 (including each number), and the purport of the whole pleadings.

A. On November 9, 2012, the Plaintiff completed the registration of ownership transfer on the ground of a consultation on public land with respect to the Busan Urban Corporation with respect to the land of 2,98 square meters (hereinafter “instant land”) and the land of 204 square meters (hereinafter “instant land”). The Plaintiff completed the registration of ownership transfer on the ground of a consultation on public land as to the land of this case (hereinafter “each of the instant land”) in Gangseo-gu Busan Urban Corporation.

B. In filing a preliminary return of capital gains tax on January 31, 2013, the Plaintiff reported and paid capital gains tax by applying Article 69 of the former Restriction of Special Taxation Act (amended by Act No. 11614, Jan. 1, 2013; hereinafter the same shall apply) and Article 66(13) of the former Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 24368, Feb. 15, 2013; hereinafter the same shall apply) on the grounds that the Plaintiff was self-employed for at least eight years from each of the instant land, subject to the reduction or exemption of capital gains tax on transfer margin of 856,49,954 (=transfer value of 925,378,000 won - Acquisition value of 68,132,976 won - Necessary expenses 795,070 won).

C. From March 21, 2016 to April 8, 2016, the Defendant issued a tax investigation into capital gains tax on the Plaintiff, deeming that the Plaintiff did not have any self-sufficiency for at least eight years from each of the instant land, and excluded capital gains tax on self-employed farmland, and revised and notified the Plaintiff of the capital gains tax for the year 228,558,110 (including the capital gains tax for rural development tax) on July 1, 2016 as KRW 228,558,110.

On May 30, 2016, the Plaintiff filed an objection with the Director of the Regional Tax Office of Busan on September 28, 2016 after filing a request for pre-assessment review on the said disposition, but was dismissed on October 26, 2016.

E. On January 17, 2017, the Plaintiff filed an appeal with the Tax Tribunal. The Tax Tribunal imposed the said capital gains tax and special rural development tax on May 2, 2017.