A. A. On April 29, 2005, the Plaintiff purchased KRW 480,000,000,000,000 for KRW 245.5 square meters (hereinafter “instant land”) in Yongsan-gu, Yongsan-gu, Yongsan-gu, Seoul, and completed the registration of ownership transfer on the instant land on June 28, 2005, and newly constructed a detached house with a total floor area of 285.74 square meters (hereinafter “instant house”) on the ground. On May 15, 2006, the Plaintiff sold the instant land and housing totaling KRW 1.122,00,000,000 to C prior to obtaining approval for use of the instant house (the approval date: September 1, 2006).

B. The Plaintiff, as above, sold the instant land and housing, reported and paid only the transfer income tax on the transfer of the instant land around July 2006.

C. From April 8, 2013 to May 12, 2013, the Defendant: (a) conducted an individual integrated investigation with the Plaintiff and the Plaintiff’s husband D, etc. on eight persons; (b) subsequently, the Plaintiff, while operating the Housing Construction and Sales Business without registration, newly constructed the instant housing on the instant land before the approval for use of the building and sold it to C before the approval for use of the building; and (c) had the Plaintiff evade income tax, value-added tax, etc. on the ground that the period for exclusion of ten years prescribed in Article 26-2(1)1 of the Framework Act on National Taxes was applied to the Plaintiff on July 16, 2013, on the ground that the Plaintiff evaded the registration of ownership preservation of the instant housing through a change in the name of the building owner; and (d) notified the Plaintiff of the amount of income tax to be reduced to KRW 101,518,770, global income tax for 206 and KRW 83,975,68, respectively, and notified the income tax to the Plaintiff for 2013.

(hereinafter referred to as “instant disposition” in total, of imposition of global income tax of KRW 20,39,150 remaining after correction and reduction of value-added tax of KRW 101,518,770, and KRW 2006.

On September 16, 2013, the Plaintiff filed a request for examination with the Commissioner of the National Tax Service, but the Commissioner of the National Tax Service filed the said request on November 25, 2013.