A. On July 1, 2002, the land owned by a clan, the entire co-owner’s share of which was transferred in the name of the family clan E Association on July 1, 2002 (hereinafter “the family clan”) for the land of 1,123 square meters in Seo-gu Incheon, Seo-gu, Incheon (hereinafter “1”) (hereinafter “the land”), C, 1,053 square meters in 1,053 (hereinafter “2 land”), and D, 960.9 square meters in 9,000 square meters (hereinafter “3 land”), and on the land of 2 among them, the registration of ownership transfer was made in the F.

B. On November 3, 2011, the Defendant purchased the land Nos. 1, 2, and 3 from a clan in total amount of KRW 1,232,00,000,00, and then calculated the acquisition value according to the standard market price of the land No. 2 in comparison with the total purchase price of KRW 341,264,00 among them on the premise that the Plaintiff had sold the land No. 2 in total amount of KRW 525,00,000 among them, and issued a disposition imposing capital gains tax of KRW 290,707,090 for the year 2002 (hereinafter “instant disposition”).

C. Although the Plaintiff purchased the land Nos. 1, 2, and 3 from a clan and sold it to F, the Plaintiff: (a) decided that the clan sold the land No. 2 to F; and (b) decided to cancel all contracts by delay for the transfer registration of ownership; and (c) claimed a tax appeal on December 27, 201 by asserting that F only purchased the land No. 2 from a clan, but did not make a direct purchase of the land no. 2; and (d) filed a request for the calculation of transfer margin through an objection on Apr. 23, 201.

[Ground of recognition] without any dispute, Gap evidence 6 through 8 (including a paper number; hereinafter the same shall apply), Eul evidence 1 through 5, the purport of whole pleadings

2. Whether the disposition is lawful;

A. Article 94(1) of the Income Tax Act provides that “income accruing from the transfer of land or a building” and “income accruing from the transfer of the right to acquire real estate” generated during the pertinent year as transfer income subject to taxation, respectively. Article 104 of the Income Tax Act provides that the unregistered transferred assets shall be subject to heavy taxation rate of 60/100, while Article 104 provides that the unregistered transferred assets shall be subject to acquisition of each asset above.