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 July 7, 1997, the Plaintiff entered into a sales contract (hereinafter “instant sales contract”) with a total of KRW 400 million (40 million in contract amount, an intermediate payment of KRW 120 million in contract amount, and an intermediate payment of KRW 120 million in August 20, 1997, and the remainder of KRW 240 million in payment of KRW 20,000,000 in sales to Nonparty B on the housing and warehouse (hereinafter “the instant real property”) in Yongsan-gu, Seoyang-gu, Seoyang-gu, Seoyang-gu, Seoul (hereinafter “instant real property”).

B. B filed an application for provisional disposition (97Kahap1625) with the right to preserve real estate as a claim for ownership transfer registration by sale (97Kahap1625) with government support of the Seoul District Court. B completed the registration of provisional disposition on December 5, 1997.

C. Since then, B filed a lawsuit against the Plaintiff on the claim for ownership transfer registration regarding each of the above real estate with the Goyang District Court, and the judgment of winning the claim was rendered on November 2, 2007, and the above judgment became final and conclusive around that time.

Accordingly, B completed the registration of ownership transfer based on the above winning judgment on January 17, 2008 on each of the above real estates on July 7, 1997.

However, the Plaintiff did not report the transfer income tax on each of the above real estates.

E. On January 17, 2008, the date of receipt of the registration, the Defendant: (a) deemed that the instant real estate was transferred from the Plaintiff to B; (b) deemed that the transfer value was KRW 132,383,352, and the acquisition value was KRW 28,258,753, which is the conversion value; and (c) on June 24, 2013, the Defendant issued a disposition imposing capital gains tax exemption (including additional tax) on the Plaintiff on the said real estate as one house for one household; (b) on June 24, 2013, the instant real estate was subject to capital gains tax exemption (hereinafter “instant disposition”).

F. Accordingly, the Plaintiff filed an objection to the Tax Tribunal on January 29, 2014.