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 Nov. 19, 2001, the Plaintiff transferred 320,50,000 square meters to C on Apr. 3, 2008, the Plaintiff acquired KRW 1,983 square meters (hereinafter “instant land”) from Yacheon-gu, Yacheon-gu (hereinafter “the instant land”) in KRW 320,50,00, and reported and paid KRW 32,454,890, capital gains tax for the year 2008 by applying the general tax rate to the Defendant on Jun. 30, 2008.

B. On June 1, 2009, the Defendant deemed that the land in this case was land for non-business use for which the Plaintiff did not directly cultivate during its possession period, and imposed a disposition of imposition of capital gains tax of KRW 61,014,202 for the year 2008 (hereinafter “instant disposition”) on the Plaintiff by applying 60% of capital gains tax heavy tax rate to the Plaintiff.

C. The Plaintiff, who was dissatisfied with the instant disposition, filed an appeal with the Tax Tribunal, but was dismissed on May 19, 2010. On August 17, 2010, the Plaintiff filed a lawsuit seeking revocation of the instant disposition with the court, but was deemed to have been withdrawn on March 18, 2011.

(this Court 2010Gudan1825, 201Guhap1058). [Reasons for Recognition] A, Gap evidence Nos. 1, 2, Eul evidence Nos. 1 and 6, and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff asserted that the plaintiff suffered from excessive stress in 2000 that the blood plate value was reduced, and did not completely recover from the operation of D Co., Ltd., and purchased the land in this case and cultivated rice under the Organic Agriculture Act until the health was recovered, and sold rice on April 3, 2008. The disposition in this case on the premise that the land in this case constitutes non-business land shall be null and void because its defect is significant and obvious.

B. (1) Determination is clearly made by a person who does not have any factual basis, such as the legal relation, income, or act, which is subject to taxation, and its defect is significant and even if it is subject to taxation with respect to any legal relation or fact which is not subject to taxation.