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 August 30, 198, the Plaintiff acquired shares of 265.2m2m2 and 640m2 of a commercial building (hereinafter “instant real estate”) as a gift, and transferred it to an auction on November 10, 2016, and filed a preliminary return on the tax base of transfer income for the year 2016 on January 31, 2017, and filed a preliminary return on the tax base of transfer income for the transfer income for the year 2016, the transfer value shall be KRW 2,718,41,736, the auction price, and the acquisition value shall be KRW 521,147,326, the conversion price under Article 97(1)1 (b) of the Income Tax Act, and reported the amount of transfer income tax to KRW 561,062,810,00,00

(The plaintiff did not actually pay). (b)

However, pursuant to Article 97(1)1(a) and (5) of the Income Tax Act and the proviso of Article 163(9) of the Enforcement Decree of the Income Tax Act, the Defendant: (a) recognized the acquisition value of the instant real estate from the accumulated total amount of KRW 383,398,212, less the accumulated total amount of KRW 64,604,277, and recognized it as KRW 318,793,935, and notified the Plaintiff of KRW 654,813,580,580, including the total amount of KRW 615,728,276,276, and additional tax for general underreporting and failing to pay taxes, in relation to the transfer of the instant real estate, on August 1,

(hereinafter “instant disposition”). C.

Therefore, the Plaintiff filed a tax appeal seeking revocation of the portion exceeding KRW 561,062,810, which was the initial return amount, by asserting that Article 163(9) of the Enforcement Decree of the Income Tax Act (hereinafter “instant provision”) applied by the Defendant at the time of calculating the acquisition value was unconstitutional against the principle of no taxation without law and the principle of tax equality.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 4, Eul evidence No. 1, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion is stipulated to the effect that “The value assessed under the provisions of Articles 60 through 66 of the Inheritance Tax and Gift Tax Act as of the date of commencing an inheritance or donation shall be deemed the actual transaction value at the time of acquisition.”