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

A. On January 25, 2005, the Plaintiff transferred the right of sale of Yeonsu-gu Incheon Metropolitan City C Apartment D to B, and then reported the transfer margin as KRW 50 million and paid the transfer income tax.

B. On May 17, 2016, the Defendant deemed that the premium paid by B to the Plaintiff was a cause of KRW 120 million, and determined the amount of KRW 70 million for under-reported return, and imposed capital gains tax of KRW 48,102,230, including penalty tax, on the Plaintiff on May 17, 2016.

C. The Plaintiff filed a request for a trial with the Tax Tribunal upon filing an objection, but was dismissed on February 7, 2017.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 4, Eul evidence Nos. 1 and 2, the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The parties’ assertion and the Plaintiff in this case asserted that the amount equivalent to KRW 125,200,000 for the purchase price (=376,000,000 for the purchase price + KRW 376,000 for the purchase price x 20%) as stated in the real estate sales contract (Evidence A No. 5) prepared with B on December 29, 2004 is merely the receipt of the amount equivalent to KRW 125,20,00 for the purchase price as stated in the real estate sales contract (Evidence A).

However, the defendant and B claimed that the above contract was merely a multi-unit contract, and there was a separate real transaction contract, and that the premium was paid for KRW 30 million on Dec. 30, 2004, KRW 90 million on Jan. 13, 2005, KRW 120 million on a total, and KRW 120 million on Jan. 25, 2005, when the change in the name of the buyer was made at the same time or before it was made in the name of the buyer, as well as at January 25, 2005, KRW 37,600,000 on the down payment or KRW 25,00 on the interior cost.

Ultimately, the key issue of the instant case is whether the amount of the premium paid by B to the Plaintiff is 50 million won or not or is 120 million won as claimed by the Defendant and B.

B. In light of the following circumstances, which are acknowledged by comprehensively taking account of the descriptions of the evidence Nos. 1 through 6, the testimony of witnesses B and the purport of the entire pleadings, the key point of the judgment is as follows: (a) the premium received by the Plaintiff is presumed to be 120 million won, and thus, the Plaintiff’s assertion is acceptable.