A. On June 20, 200, the Plaintiff and B completed the registration of transfer of ownership (one-half shares each) on the ground of sale and purchase (i.e., sales contract) on May 20, 200 with respect to the factory site D, Daegu-gu Factory Site, Daegu-gu, 1742.7㎡ and two-story factories and offices with ground steel framed structure (hereinafter “instant real estate”).

B. Thereafter, on October 28, 2009, the Plaintiff completed the registration of ownership transfer for the first/2 shares of the instant real estate on the grounds of sale as of October 6, 2009, and B completed the registration of ownership transfer for the instant real estate on October 9, 2009 due to the sale as of October 30, 2009 (hereinafter “forest property sale”) in the future, the registration of ownership transfer was completed for the sale of the instant real estate on October 30, 2009 (hereinafter “B sales contract”).

C. The Plaintiff: (a) filed a preliminary return on the tax base of capital gains tax in 2009 with the acquisition value of 275 million won and transfer value of 1/2 shares of the instant real estate as KRW 34 million; and (b) the Defendant conducted a tax investigation from April 4, 2012 to April 23, 2012.

On July 1, 2012, the Defendant denied the transfer of Plaintiff’s share B, and recognized the acquisition value of KRW 275 million as the transfer value, 600,000,000,000,000,000,0000,000,000,000 won, excluding KRW 60,000,000,000,000,000,000,000,000,000,000 won, from among the transfer value in the forest and water delivery, issued a correction notice (hereinafter “instant disposition”).

E. The Plaintiff dissatisfied with the request on July 19, 2012, but the Tax Tribunal decided to dismiss the request on November 19, 2012.

【Ground of recognition” without any dispute, Gap evidence 1-1, 2, 2-2, Gap evidence 3-1, 2-2, Eul evidence 1, 2-2, Eul evidence 8-2, and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff.