2. The costs of lawsuit shall be borne by the Plaintiff.

The disposition of imposition of capital gains tax of KRW 164,351,000 on April 2, 2012 by the defendant of the Gu office against the plaintiff on April 2, 2012 shall be revoked.

A. On February 28, 2009, the Plaintiff transferred the land and one other (hereinafter “instant land”) to the Ministry of Land, Transport and Maritime Affairs on the ground of expropriation on December 24, 2008, the Plaintiff made a preliminary return of transfer income tax on the land under Article 69 of the Restriction of Special Taxation Act with the content that the said land constitutes reduction or exemption of transfer income tax on self-Cultivating farmland.

B. On April 2, 2012, the Defendant deemed that the Plaintiff did not own the instant land, and accordingly, corrected and notified the Plaintiff of KRW 164,351,160 (hereinafter “instant disposition”) of the transfer income tax reverted to the year 2008. [Grounds for recognition] There is no dispute, entry in the evidence Nos. 2 and 3, and the purport of the entire pleadings.

2. Whether the lawsuit of this case is lawful

According to Articles 55(1) and (3), 61, and 66(6) of the Framework Act on National Taxes, a lawsuit seeking revocation of a disposition of capital gains tax shall be filed through a request for examination or adjudgment under the Framework Act on National Taxes. The above request for examination or adjudgment shall be filed within 90 days after the date on which the disposition is known. When an objection is filed prior to such request for examination or adjudgment, such objection shall be filed within 90 days after the date on which the decision on the objection is known, and the request for examination or adjudgment shall be filed within 90 days after the date on which the decision on the request for examination or adjudgment is notified. Administrative litigation shall be filed within 90 days after the date on which the decision on the request for examination or adjudgment is notified. However, if an objection, request for examination or adjudgment which is the previous trial procedure is illegal, administrative litigation shall also be governed by the Act because the requirements of the previous trial procedure are not satisfied. According to Articles 8, 10, and 11(1)2 of the Framework Act on National Taxes, a tax payment notice shall be served on the title’s domicile or electronic service, and shall be served on the person’s domicile or person.

The following circumstances, which can be known through the overall purport of evidence Nos. 2, 3, and 4 and 5, including ① OOOOOOO (hereinafter referred to as "OOOOOOO") registered as the Plaintiff's resident registration card from November 18, 199 to now, and the Plaintiff's domicile was registered as the Plaintiff's location on January 24, 208. ② The Defendant sent a tax notice on the disposition of this case to the Plaintiff on April 9, 2012, and the above tax notice was returned to the Defendant on April 12, 2012; ③ the Defendant sent the above notice to the Plaintiff's domicile on April 13, 2012 and April 23, 2012, and the Defendant sent the notice to the Plaintiff's domicile on April 23, 2012, but all of the above notice was known as the result of the Plaintiff's tax investigation to the Defendant's local public official in charge of the business trip from 2012.

Accordingly, the Plaintiff’s appeal filed on January 17, 2013 is unlawful since the period of filing a lawsuit from May 16, 2012, which became effective by public notice, lapses after the lapse of 90 days from May 16, 2012, and the instant lawsuit is also deemed to have not gone through legitimate procedures for a prior trial.

3. Conclusion

Therefore, the lawsuit of this case is unlawful and dismissed, and it is so decided as per Disposition.