1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On March 13, 2008, the Plaintiff acquired B forest land No. 846m2 by inheritance, which was transferred on November 5, 2015 to C Co., Ltd. for KRW 80,000,000.

(hereinafter referred to as the “acquisition and transfer of forest land of this case” shall be deemed as the “acquisition and transfer of forest land of this case”).

원고는 2016. 2. 1. 피고에게 이 사건 취득가액을 구 소득세법(2016. 1. 25. 법률 제13426호로 개정되기 전의 것, 이하 같다) 제97조 제1항 제1호 나목을 적용하여 환산가액인 54,252,874원으로 하고, 이 사건 양도가액을 실지거래가액인 80,000,000원으로 하여 2015년 귀속 양도소득세를 예정신고자진납부하였다.

C. On May 16, 2017, pursuant to Article 97(1)1(a) and (5) of the former Income Tax Act, Article 163(9) of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 26982, Feb. 27, 2016; hereinafter the same shall apply) and Article 61(1)1 of the Inheritance Tax and Gift Tax Act (hereinafter “Inheritance Tax Act”), the Defendant corrected the acquisition value of the instant forest as KRW 9,982,80, the officially assessed individual land price of the instant forest in 2007, and notified the Plaintiff of the increase in KRW 14,896,980 (including general under-reported additional taxes of KRW 1,214,490, additional taxes for unfaithful return, KRW 1,537,550, respectively) of the former Enforcement Decree of the Income Tax Act.

(hereinafter “instant disposition”) D.

On August 24, 2017, the Plaintiff filed an appeal with the Tax Tribunal on August 24, 2017, but the appeal was dismissed on November 10, 2017.

【Ground of recognition】 The fact that there has been no dispute, Gap's 1, 2, Eul's 1 through 5, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion is based on the following.

1. Chapter 1: In calculating the gains on transfer, Article 100 (1) of the former Income Tax Act, where the transfer value is applied to the amount stipulated in Article 96 (3) and the amount of transaction example or transaction example appraisal under Article 114 (7), such amount shall be included in the actual transaction example or transaction example appraisal

according to paragraph (1).