2...

A. On November 12, 1999, the Plaintiff acquired the Gangnam-gu Seoul Metropolitan Government D Apartment E-dong 1003 (hereinafter “instant old house”) reconstruction from the members C of the reconstruction housing association.

On October 26, 2002, the Plaintiff was sold by the reconstruction association in lots, Gangnam-gu, Seoul, No. 102, 502, and 502 (hereinafter “instant newly-built house”).

B. On March 31, 2006, the Plaintiff transferred the newly-built house of this case, and calculated capital gains tax as KRW 165,883,354 pursuant to Article 99-3(1) of the former Restriction of Special Taxation Act (amended by Act No. 8146, Dec. 30, 2006; hereinafter “former Restriction of Special Taxation Act”), and reported capital gains tax to the Defendant as KRW 0.

C. On May 15, 2012, the Defendant: (a) calculated capital gains tax on the income accrued from the acquisition date of the instant newly-built house from the date of acquisition of the instant house to the date of acquisition thereof; and (b) added the amount of capital gains tax exempted from KRW 15,976,487 to KRW 135,65,65,55,00,00,000,000 to KRW 165,005,00,000,000,000,000; and (c) calculated pursuant to Article 40(1) of the former Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 21307, Feb. 4, 2009; hereinafter the same shall apply) and Article 166(2) of the Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 220035, Feb. 18, 2010) by using the standard market price as follows.

(hereinafter "Disposition in this case"). [Calculation Form] (1) Transfer income amount (A) = Total transfer income amount ¡¿ (Standard market price at the time of transfer - Standard market price at the time of approval for use inspection) / at the time of transfer - Standard market price at the time of transfer.