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 July 23, 2002, the Plaintiff acquired 1,289 square meters and C/C 747 square meters (hereinafter “the instant farmland”) in Gyeyang-gu, Seoyang-gu, Seoyang-gu (Seoul) (hereinafter “the instant farmland”). On December 9, 201, the Plaintiff transferred the said farmland on December 9, 201.

B. On February 7, 2012, the Plaintiff reported that the instant farmland constitutes a reduction or exemption of capital gains tax to the Defendant on the ground that it constitutes one-year self-farmland pursuant to Article 69(1) of the Restriction of Special Taxation Act.

C. On November 9, 2012, the Defendant deemed that the instant farmland does not meet the requirements for reduction and exemption for eight years, and thus, issued a correction notice of KRW 107,432,940 to the Plaintiff for capital gains tax belonging to the year 2011 (hereinafter “instant disposition”).

[Ground of recognition] Facts without dispute, Gap evidence No. 1, Eul evidence No. 1, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff asserted that the Plaintiff was donated by the Plaintiff that it was impossible to cultivate the farmland any longer due to the Plaintiff’s birth in the vicinity of the farmland of this case, while residing in the vicinity of the farmland of this case until now, and cultivated the farmland directly from that time.

Although the Plaintiff worked as an employee of the D Agricultural Cooperative, the Plaintiff cultivated the farmland of this case, which was 8.63 km from the above workplace, due to the Plaintiff’s retirement from 1 p.m. to 2 p.m., and the Plaintiff directly purchased retirement expenses for farming.

Therefore, the eight-year requirements for capital gains tax reduction and exemption were met, and the instant disposition was unlawful on different premise.

(b) as shown in the attached Form of the relevant statutes;

C. (1) Determination 1) Article 69(1) of the Restriction of Special Taxation Act (Amended by Act No. 11614, Jan. 1, 2013); Enforcement Decree of the Restriction of Special Taxation Act (Amended by Presidential Decree No. 24368, Feb. 15, 2013; hereinafter the same applies)

According to the provisions of Article 66, as a requirement for the reduction or exemption of capital gains tax, the transferor is an area within a Si/Gun/Gu where farmland is located or within a Si/Gun/Gu adjacent thereto, or the corresponding farmland.