1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Basic Facts

On August 9, 201, the Plaintiff reported and paid the transfer income tax, the Plaintiff completed the registration of ownership transfer with respect to 20 parcels, such as B, a B, etc. on August 9, 201. On October 31, 2011, the Plaintiff filed a preliminary return on the transfer income tax with the transfer value of 162,280,00 won, and the transfer value of 97,725,226 won as to the above 20 parcels, such as C, to the Defendant on October 31, 201. The Plaintiff filed a preliminary return on the transfer income tax on the grounds that the Plaintiff was self-employed for at least eight years pursuant to Article 69(1) of the former Restriction of Special Taxation Act (Amended by Act No. 11133, Dec. 31, 2011; hereinafter the same) on the grounds that the Plaintiff had been self-employed for at least eight years, applied for reduction or exemption of the transfer income tax on the remaining 234,724,24 won.

On October 12, 2011, the Plaintiff completed the registration of transfer of ownership with respect to 50 parcels, such as B, B, etc. on the following grounds: (a) on December 6, 2011, the Plaintiff filed a preliminary return of transfer income tax with the transfer value of 277,572,00 won and 152,949,435 won with respect to the above 50 parcels, and (b) on the ground that the Plaintiff had self-employed for at least eight years, the Plaintiff voluntarily paid 117,167,805 won with respect to the transfer income of 40 parcels, such as B, Pursuant to Article 69(1) of the former Restriction of Special Taxation Act, and voluntarily paid 10,492,275 won with respect to the remaining 10 parcels.

[1] On February 11, 2014, the Defendant: (a) denied the Plaintiff’s application for reduction or exemption on the ground that each of the instant lands was not farmland at the time of the instant transfer; and (b) imposed a tax reduction or exemption on KRW 73,416,870 for the transfer income tax (including additional tax) for the year 201 (hereinafter “instant disposition”).

The plaintiff is a capital gains tax prepared by the defendant.