2. The costs of lawsuit shall be.

A. On October 11, 2001, the Plaintiff purchased a building of 330.3 square meters (hereinafter “instant land”) in Ulsan-gu, Ulsan-gu, Ulsan-gu (hereinafter “instant land”) and newly constructed a building of 8-story cartels (hereinafter “instant building”) on the said land on October 23, 2002 and completed registration of initial ownership.

B. On July 6, 2012, the Plaintiff sold the instant land and buildings to C and D in KRW 2.5 billion, and reported and paid the capital gains tax on October 8, 2012 as the actual transaction price.

C. On July 24, 2013, the Defendant issued a correction and notification of KRW 189,341,30 (limited to only KRW 69,489,997, excluding the amount reduced below 119,851,303, as well as the remaining KRW 69,489,997, hereinafter referred to as the “disposition”).

On September 30, 2013, the Plaintiff filed an objection against the disposition of imposition of capital gains tax by the Defendant against the Commissioner of the Busan Regional Tax Office on July 24, 2014. The Commissioner of the Busan Regional Tax Office recognized KRW 119,851,303 of capital gains tax as necessary expenses for the newly constructed construction cost of a building among the parts for which the Plaintiff filed an objection, but did not recognize KRW 165,065,230 of capital gains tax as necessary expenses.

E. Accordingly, the Plaintiff, who was dissatisfied with the instant disposition, filed an appeal with the Tax Tribunal on January 23, 2014, but was dismissed by the Tax Tribunal on July 25, 2014.

[Reasons for Recognition] Facts without dispute, Gap evidence 1, 2, 12, 13 evidence, Eul evidence 13, the purport of the whole pleadings

2. The legality of disposition.

A. The Plaintiff’s assertion was concluded with E at the time of the construction of the instant building (hereinafter “instant construction contract”) and the construction cost of KRW 160 million was not more than KRW 100 million.