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 August 31, 2001, the Plaintiff acquired 3,260 square meters prior to Gyeonggi-gun B as a trade.

B. On October 2, 2003, B was divided into 832 square meters and C preceding 2,428 square meters prior to October 2, 2003, and on November 18, 2003, C’s land category was changed to the maintenance.

On the other hand, the divided land B was once divided into 340 square meters and 492 square meters prior to B on June 14, 2013.

C. On April 15, 2014, the Plaintiff transferred the said C 2,428 square meters and the said B B 340 square meters (hereinafter “instant land”) to the Korea Transit Environment Office in the process of accommodation, and reported on June 27, 2014, on the ground that the instant land satisfies the requirements for self-arable farmland for at least eight years, upon reporting the transfer income tax on June 27, 2014.

On February 10, 2015, the Defendant rendered the instant disposition against the Plaintiff on the ground that it is difficult to view that the Plaintiff had self-defensed the instant land for at least eight (8) years after conducting an on-site investigation on the instant land, which rendered a decision and notification of capital gains tax of 39,049,714 (including additional tax) reverted to the Plaintiff in 2014.

E. The Plaintiff appealed and filed a tax appeal, but was dismissed on October 28, 2015.

F. Meanwhile, on July 17, 2013, the Plaintiff was granted a reduction or exemption of capital gains tax on the grounds that the Plaintiff transferred the same area to another person as above D prior to the transfer of 492 square meters, and constitutes a self-sufficient act for at least eight years when filing a report on capital gains tax

[Grounds for recognition] Evidence Nos. 8-2, Gap evidence No. 23, the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The Plaintiff asserted that the Plaintiff maintained approximately 30 square meters at the time of acquiring the instant land on August 31, 2001, and that part of the remainder was discussed, and that from that time until that time until 2008, the Plaintiff was a rice farmer.

In addition, in March 2009, the part of the maintenance around 2009 and the rice field were filled up or filled up to the time of transfer after dry field.

Even if the maintenance does not directly cultivate crops, the remaining land is located.