1. On June 2, 2016, the Defendant imposed capital gains tax of KRW 64,429,270 on the Plaintiff for the year 2014.

1. Details of the disposition;

A. On February 26, 2014, the Plaintiff sold 981m2 (hereinafter “instant land”) in the Changwon’s counter B, which was KRW 200 million. On May 30, 2014, the Plaintiff filed a preliminary return on capital gains tax by applying reduction or exemption for self-arable farmland (Article 69 of the Restriction of Special Taxation Act) to the instant land.

B. On June 2, 2016, the Defendant rendered a disposition imposing capital gains tax of KRW 64,429,270 to the Plaintiff on the premise that the instant land constitutes non-business land which is not farmland as of the date of transfer, instead of applying reduction and exemption for self-owned farmland and special deduction for long-term possession (hereinafter “instant disposition”).

C. On October 12, 2016, the Plaintiff, who was dissatisfied with the instant disposition, filed an objection on June 13, 2016, filed an appeal with the Tax Tribunal for the trial on October 12, 2016, but was dismissed on December 8, 2016.

[Reasons for Recognition] Facts without dispute, Gap's statements in Gap's 1 to 3, 19, 20 evidence (including paper numbers; hereinafter the same shall apply), the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion 1) (1) although the Plaintiff received a notice of the Defendant’s results of tax investigation on April 21, 2016 and filed a request for pre-assessment review on May 2, 2016, the Defendant rendered the instant disposition prior to the decision on pre-assessment review, the instant disposition became invalid due to procedurally significant and apparent defects. (2) The Plaintiff cultivated the instant land directly for at least eight years, leased it to another person from 2007 to 2013 to use it for the purpose of the farming shed in custody of agricultural waste vinyl, etc., and transferred it again as dry field. The instant land constitutes farmland as prescribed in Article 69 of the former Restriction of Special Taxation Act (Amended by Act No. 14390, Dec. 20, 2016; hereinafter the same) as of the date of transfer, and thus, the transfer income tax on the instant land must be exempted.

3. The plaintiff asserts that this case's land belongs to the planned management area for at least eight years.