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

On March 6, 1995, Plaintiff B received the registration of ownership transfer on the land of 16,364 square meters of the Gyeonggi-gun C forest land (hereinafter “instant land”). The said land was divided into C forest land of 15,251 square meters and D forest land of 1,113 square meters on December 29, 199.

Since then, on July 26, 2013, E received the registration of ownership transfer on the ground of sale by voluntary auction on July 26, 2013.

B on August 23, 2014, the acquisition value of the instant land was KRW 765 million and reported and paid capital gains tax on the transfer of E.

As a result of conducting a tax investigation on the above capital gains tax of B, the Defendant issued a notice of correction and correction of capital gains tax of KRW 295,341,090 (including additional tax) reverted to the Plaintiff in February 1, 2017, on the ground that the Plaintiff acquired the ownership of the instant land with the permission for successful bid in the auction procedure of real estate rent of KRW 64,50,000 in the name of B.

(hereinafter “instant disposition”). The Plaintiff appealed and filed an appeal with the Tax Tribunal on March 22, 2017, but the Tax Tribunal dismissed the Plaintiff’s appeal on June 28, 2017.

[Ground of appeal] The plaintiff asserted the legitimacy of the disposition of this case as to Gap's land in question, Gap's evidence Nos. 16 through 19, 23, 24, Eul evidence Nos. 1 and 3 (including a serial number; hereinafter the same shall apply) and the purport of the whole pleadings, and the disposition of this case is legitimate. The plaintiff purchased the land of this case from F in the amount of KRW 765 million and paid the above sales amount to F in advance, and completed the registration of ownership transfer on the land of this case. However, after the plaintiff paid part payments, the voluntary auction procedure for the land of this case was commenced, and in order for F to promptly obtain any balance from the plaintiff, the plaintiff was awarded a successful bid in the name of the plaintiff, and the grounds for registration are stated as

Therefore, the acquisition value of the instant land is 700 million won, which is the above purchase price.