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 April 12, 2005, the Plaintiff completed the registration of ownership transfer with respect to the size of 940 square meters, C orchard 3,084 square meters, and D orchard 2,144 square meters prior to Changwon-si, Changwon-si.

In addition, on March 13, 2007, the Plaintiff completed the registration of ownership transfer with respect to the area of 195 square meters in the window E of Changwon-si, Changwon-si.

(hereinafter referred to as the above four parcels of land are collectively referred to as the "transfered farmland of this case").

On February 20, 2012, the Plaintiff entered into a sales contract with F to sell the instant transferred farmland in KRW 701,00,000. On April 10, 2012, the Plaintiff completed the registration of ownership transfer with F on the instant transferred farmland.

C. On June 30, 2012, the Plaintiff filed a preliminary return on capital gains tax on the transfer of the farmland in this case with the transfer value of KRW 701,00,000, acquisition value of KRW 421,291,810, and filed an application for reduction or exemption of capital gains tax on the farmland substitute land under Article 70 of the former Restriction of Special Taxation Act (amended by Act No. 12173, Jan. 1, 2014; hereinafter “Special Act”).

On March 29, 2013, the Plaintiff completed the registration of ownership transfer with respect to G 1,462.6 square meters and H 1,960 square meters (hereinafter referred to as “the instant substitute farmland”), including the land of the said two parcels of land.

E. However, based on the results of on-site verification conducted from June 26, 2013 to July 5, 2013, the Defendant: (a) neglected to cultivate the transferred farmland at the time of transfer; (b) denied capital gains tax reduction or exemption pursuant to farmland substitute land on the ground that the Plaintiff did not directly cultivate the transferred farmland at the time of transfer; and (c) imposed capital gains tax on the Plaintiff on September 2, 2013 (including penalty tax of KRW 9,636,486) (hereinafter “instant disposition”).

F. On November 15, 2013, the Plaintiff filed an appeal seeking the revocation of the instant disposition with the Tax Tribunal, but the appeal was dismissed on March 13, 2014.

[Ground of recognition] Facts without dispute, Gap evidence 6, 7, Eul evidence 1, 2, 3 and 7, Eul evidence 8-1, 2 and 3.