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 June 12, 199, the Plaintiff acquired 3,058 square meters (hereinafter “instant land”) prior to Dongducheon-si, Dongducheon-si, and owned it, and subsequently sold and transferred it to others on March 5, 2012.

B. The Plaintiff asserted that the Plaintiff owned the instant land for not less than eight years and rendered a preliminary return on the tax base of capital gains on the premise that it falls under the reduction or exemption of capital gains tax pursuant to Article 69 of the Restriction of Special Taxation Act.

C. On January 23, 2014, the Defendant, following on-site verification, excluded the application of capital gains tax reduction or exemption on the ground that the Plaintiff did not directly cultivate the instant land for at least eight years, and notified the Plaintiff of the rectification of capital gains tax of KRW 64,130,830 (including additional tax) for the year 2012.

(hereinafter “instant disposition”) D.

On August 5, 2014, the Plaintiff filed an appeal with the Tax Tribunal on August 5, 2014, but was dismissed on November 4, 2014.

[Ground of recognition] Unsatisfy, Eul's entry in Gap evidence 1 to 3 (including each number; hereinafter the same shall apply) and the whole purport of the pleading

2. Whether the disposition is lawful;

A. On June 12, 199, the Plaintiff’s summary of the Plaintiff’s assertion: (a) lent a farm machine from Nonparty C residing in the vicinity of the pertinent land to the right before the transfer thereof; and (b) cultivated bean, math, math, spath, spath, math, math, maat, etc. without using fertilizers; and (c) produced crops directly sold

Therefore, even though the Plaintiff should be deemed to meet the requirements for reduction and exemption of capital gains tax on the instant land for eight years, the Defendant’s disposition based on a different premise is unlawful.

B. Under the principle of no taxation without law, the interpretation of tax laws is required to be taxed.

Dried or non-taxable

Summary of Tax Reduction and Exemption

There are no special circumstances to prevent the case.