A. On September 8, 2003, the Plaintiff acquired B201, Yangcheon-gu Seoul Metropolitan Government (hereinafter “instant real estate”) by inheritance through consultation and division, and transferred the said real estate to C on May 15, 2012, with KRW 293 million. On July 27, 2012, the Plaintiff paid capital gains tax of KRW 14,923,220 to the Defendant with the acquisition value of the instant real estate as KRW 177,50,000.

B. On November 1, 2014, the Defendant denied the acquisition value of the instant real estate reported by the Plaintiff after conducting a field investigation on the instant real estate, calculated the acquisition value of KRW 101,00,000, which is the standard market price at the time of commencing the inheritance, as the acquisition value, and notified the Plaintiff of the correction of the transfer income tax of KRW 26,325,840 (including additional tax) for the transfer income

(hereinafter “instant disposition”). C.

The Plaintiff dissatisfied with the instant disposition and filed a tax appeal with the Tax Tribunal on March 3, 2015, but the said tax appeal was dismissed on April 13, 2015.

[Ground of recognition] Facts without dispute, Gap evidence 1, 7 evidence, Eul evidence 1, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion of the apartment of this case shall be calculated on the basis of the acquisition value of the appraised value retroactively to the market price at the time of inheritance by agreement or division. Accordingly, the transfer income tax shall not be paid in excess of the transfer income tax paid by the plaintiff according to the scheduled return.

B. In imposing capital gains tax on the transfer of inherited property, even if the tax authority assessed the acquisition value of assets as a publicly assessed individual land price for the reason that it is difficult to assess the market price at the time of the inheritance of assets, if the market price at the time of the inheritance of assets is proven at the time of the closing of argument in the lawsuit seeking revocation of the said taxation, whether the amount of the said taxation exceeds the reasonable tax amount after calculating the