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 June 7, 2013, the Plaintiff: (a) transferred the instant land to another person on July 15, 1995, the Plaintiff reported the transfer income tax of KRW 124,322,860 as the reduced or exempted income tax on the ground that the instant land constitutes farmland of which the Plaintiff was self-sufficient for not less than eight years; and (b) filed a report on the transfer income tax.

B. On the ground that the Plaintiff did not directly cultivate the instant land for at least eight years after conducting an on-site investigation on the instant land, the Defendant rendered the instant disposition that denied the reduction or exemption of capital gains tax on August 14, 2015, and determined and notified the transfer income tax of KRW 135,926,560 (including additional tax) for the year 2013.

C. The Plaintiff filed a request for a trial with the Tax Tribunal, but was dismissed on June 10, 2015.

[Ground of recognition] Evidence Nos. 1, 2, Eul's Evidence No. 1, and the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The Plaintiff’s assertion is that, after acquiring the instant land, the Plaintiff afforested the instant land by planting and planting sprink trees for the purpose of selling sprinkling and landscape trees on the land on 197, and was self-sprinking for not less than eight years until the time of transferring the instant land by cutting down sprink trees on 2008 and cutting down dry field farmers. Therefore, the instant land constitutes reduction and exemption of capital gains tax on self-sprinked farmland under Article 69(1) of the Restriction of Special Taxation

B. Article 69(1) of the Restriction of Special Taxation Act provides that the tax amount equivalent to 100/100 of capital gains tax shall be reduced on the income accruing from the transfer of land directly cultivated by a resident prescribed by the Presidential Decree who resides in a location of such land for not less than eight years, as prescribed by the Presidential Decree. Thus, barring any special circumstance, barring any special circumstance, the taxpayer shall be deemed to have the burden of proof against the Plaintiff who is the taxpayer.

l.p. g., p.