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

On December 28, 1998, the Plaintiff sold B Apartment 110 Dong 202 (hereinafter “instant apartment”) to 340,100,000 won for the parcelling-out price, but did not fully pay the parcelling-out price until the scheduled date, paid the total amount of the parcelling-out price and overdue interest of 56,819,020 won on March 18, 2001, and acquired the said apartment on April 18, 2001.

The apartment of this case was sold to 53,001,00 won at a voluntary auction, and the ownership transfer registration was completed on February 2, 2015 to C, but the plaintiff did not pay the transfer income tax.

On October 31, 2016, the Defendant received data related to the transfer of the instant apartment from the Plaintiff, and then recognized the registration tax, etc., except the overdue interest accrued from the delay in the payment of the purchase price, as necessary expenses, and notified the Plaintiff of the transfer income tax of 37,618,630 won belonging to the year 2015.

On September 6, 2016, the Plaintiff filed a request for review with the Commissioner of the National Tax Service to recognize the acquisition value and other necessary expenses for delayed payment of the purchase price. On March 21, 2017, the Commissioner of the National Tax Service rendered a decision to rectify the tax base and tax amount including KRW 7,119,280 for the acquisition tax, etc. and other necessary expenses.

On May 30, 2017, the Defendant rendered a decision of correction to reduce capital gains tax of KRW 2,380,860 to the Plaintiff on May 30, 2017.

(2) The Plaintiff’s assertion as to the legitimacy of the disposition of this case as to the validity of the disposition of this case as to the sale price of the apartment of this case as the sale price of the apartment of this case, but the pre-existing apartment of this case is not sold until the expected date of sale. The Plaintiff’s assertion as to the validity of the disposition of this case as to the sale price of the apartment of this case as the sale price of the apartment of this case.