2. The costs of appeal shall be borne by the Defendant.

The Defendant’s disposition of imposition of KRW 1,813,020 on February 5, 2007 against the Plaintiff was revoked (the Plaintiff’s disposition of imposition was reduced according to the Defendant’s correction of reduction, and the claim was reduced according to the Defendant’s correction of reduction).

2. Purport of appeal

The judgment of the first instance is revoked. The plaintiff's claim is dismissed.

A. On June 20, 2004, the Plaintiff purchased 1825 square meters (hereinafter referred to as “land prior to subdivision”) from Kim Jong-ho, ○○○, ○○○○, ○○○, ○○○, 239, and 1825 square meters (hereinafter referred to as “land prior to subdivision”). On August 6, 2004, the Plaintiff divided 239, 239, 239-2, 627 square meters prior to 239, 239-3, and 239-4, 256 square meters prior to 75 square meters; on August 24, 2004, the Plaintiff sold the said 239, 867 square meters prior to 239, 239-2, prior to 239-2, 627 square meters (hereinafter referred to as “instant land”). The Plaintiff sold the same title trust to Nam-do, a self-type, to KRW 1080,00,00.

B. As a result of the investigation of the above transaction, the Defendant: (a) deemed that the purchase price of the land before subdivision was 1.60 million won in total, each of the 2.9 million won in total; and (b) calculated gains from transfer by converting the acquisition price of the land in this case, 131,080,000 won in proportion to the size of the land in this case; and (c) on February 5, 2007, the Defendant imposed the Plaintiff KRW 27,090,190 in capital gains tax belonging to the year 2005; (d) imposed the Plaintiff on April 15, 2009, pursuant to the order of the Daejeon Regional Tax Office to correct the land before subdivision, the acquisition price of the land in this case was 213,20,000 won in total; and (e) calculated the acquisition price of the land in this case to the acquisition price of the land in this case; and (e) assessed the remaining tax amount to 174,531,95 won in proportion to the size (i).

[Reasons for Recognition]

without dispute, Gap evidence 1, Gap evidence 2-1, 2, Gap evidence 9-1 through 3, and Gap evidence 10

Nos. 1, 7, and 19 and the purport of the whole pleadings

2. Whether the disposition of this case is legitimate

A. The plaintiff's assertion

The Plaintiff acquired approximately KRW 233,200,000 in total per square year the land before subdivision, and even if the acquisition value exceeds the transfer value when converting the land area of this case into the land area, the Plaintiff’s disposition of this case was unlawful on the premise that the transfer difference occurred due to the mistake of the actual acquisition value by the Defendant, even though the acquisition value exceeds the transfer value.

B. Relevant statutes

Article 94 (Scope of Transfer Income Tax of Gu)

Article 96 (Value of Transfer)

C. Determination

(1) If Gap evidence Nos. 4 through 8, Gap evidence Nos. 11 through 20, Eul evidence Nos. 18 (including each number in the case of additional numbers), Eul evidence Nos. 18, evidence No. 18, evidence Nos. 11 through 17, evidence No. 17, and testimony No. 3, 5, and 16, which are contrary to the evidence No. 3, 5, and 16, are gathered to the purport of the whole pleadings, the following private opinions may be acknowledged, and some testimony No. 4-1, 2, Eul evidence No. 11-5, and Eul evidence No. 17, which are contrary to the evidence No. 17, do not obstruct the above recognition.

(A) Around June 2004, on behalf of his father Kim Jong-cheon, he first sold the land before subdivision to the 193,200,000,000 won to the non-party 1, 193,20,000 won and received down payment.

(B) Since ○○○○○○○○○○○○ 46 land purchased separately from the land prior to subdivision, the Plaintiff had to have the land prior to subdivision in order to secure the access road. Therefore, on June 20, 2004, the Plaintiff purchased the land prior to subdivision in KRW 233,200,000 and paid KRW 70,000 as the down payment from Kim○-ho, who was represented by Kim○-ho, on June 20, 2004, the Plaintiff purchased the land prior to subdivision in KRW 233,20,000 as the down payment. Kim○-○ cancelled the first sales contract and paid KRW 60,000, a double of the down payment to the first buyer via ○○○.

(C) On July 19, 2004, the Plaintiff paid the remainder of KRW 163,200,000 to Gimho, and divided the land before subdivision into four parcels on August 6, 2004, and then left the said ○○○○○ 239-3,00 square meters as the access site to the above Magho 239-3, and again sold the remaining three parcels, including the instant land, to ○○, etc.

(2) According to the above facts, the sales price of the land before subdivision is KRW 233,200,00, and if it is divided according to the ratio of area according to the defendant's calculation method, the acquisition price of the land in this case is KRW 190,904,547 (= KRW 233,200,000 + 1,494/1,825) and exceeds KRW 180,80,000,000 for the transfer price of the land in this case. Thus, there is no transfer margin following the transfer of the land in this case.

(3) Therefore, the instant disposition based on the premise that the acquisition value of the instant land is KRW 174,531,945 is illegal.

3.In conclusion

Therefore, the plaintiff's claim of this case is justified, and the judgment of the court of first instance is justified, and the defendant's appeal is dismissed as it is without merit, and it is so decided as per Disposition.