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

The purport of the claim and appeal is the purport of the appeal.

A. The Plaintiff’s return and payment of capital gains tax 1) On September 29, 2005, the Plaintiff reported and paid to B on September 29, 2005, with C & 266.8 square meters (hereinafter “instant land”).

2) The transfer (hereinafter referred to as “transfer of this case”) shall be

(2) On November 28, 2005, the Plaintiff reported and paid the transfer income tax of KRW 1,404,000 based on the actual transaction price by attaching an approval seal contract stating that the purchase price is KRW 77 million to the Defendant, the acquisition price of the instant land is KRW 57 million, the acquisition price is KRW 59 million, and the transfer margin is KRW 18 million.

B. On the other hand, on June 21, 2005, B is the land adjacent to the land in this case from D on June 21, 2005, Dong-dong, Dong-si, the land adjacent to the land in this case, and 1,392.8 square meters (hereinafter “ adjacent land”).

(2) On September 29, 2014, the Plaintiff’s actual transaction value of the instant land was confirmed as KRW 200,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,

C. On April 6, 2016, the Defendant issued a notice of correction and notification of capital gains tax of KRW 63,218,810 (including additional tax) for the transfer value of the instant land as KRW 200 million, acquisition value of KRW 59,000,000,000, and capital gains from transfer as KRW 141,000,000,000,000,000. (hereinafter “instant disposition”).

(2) On May 12, 2016, the Plaintiff filed an objection with the Director of the Daegu Regional Tax Office on May 12, 2016, but the objection was dismissed on June 23, 2016. On September 22, 2016, the Plaintiff filed a request for a tax trial with the Tax Tribunal, but the request for a trial was dismissed on November 24, 2016.

【Unsatisfy-founded facts, Gap, 1, 2, 4 through .