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 October 21, 1985, the Plaintiff inherited a factory building (including a factory, office, water level room, and toilet) of 740 square meters of factory site B in Yacheon-gu, Sincheon-gu, Gyeonggi-gu and its ground level (hereinafter “instant real estate”). On July 2, 2012, the Plaintiff sold the instant real estate at KRW 1,350,000,000 to a new interest industry corporation.

B. On September 27, 2012, the Plaintiff reported the transfer value and acquisition value of the instant real estate to the Defendant as the actual transaction value, and reported the transfer value of the instant real estate from the transfer value to the capital expenses, transfer expenses, etc., ② 65,00,000 won in the cost of installing a rubber oil tank, ② 65,000,000 in the cost of installing a rubber oil tank, ③ 35,000,000 in the cost of installing a foreign worker dormitory, ④ 30,000 in the cost of the basic construction for the factory, ④ 30,000,000 won in the cost of the construction for the factory, ⑤ 47,00,000 won in the cost of legal reserve due to an inheritance consultation (According to the Plaintiff’s assertion to be seen below, this cost was originally amended by Act No. 11274, Feb. 1, 2012;

Article 97(1)1 (a) of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 23964, Jul. 20, 2012; hereinafter the same shall apply)

(1) Article 163(1)2 of the Act should have been reported as the “actual transaction price incurred in the acquisition of assets.” However, it appears that the capital expenditure or transfer expenses that may be deducted from the necessary expenses at the time are reported to the capital expenditure or transfer expenses, etc.), and Article 163(1)283,523,000 won, including brokerage commission, (hereinafter referred to as “each expense”) deducted the total amount of KRW 283,523,702,262, such income

C. However, as a result of the Defendant’s tax investigation on capital gains on the Plaintiff from March 28, 2016 to April 15, 2016, the Defendant issued a correction notice of KRW 105,452,370 (including additional tax on negligent return, KRW 6,445,76, and KRW 29,298,367) for the Plaintiff on August 9, 2016, by denying the Plaintiff’s deduction from KRW 1 through 5 among necessary expenses reported by the Plaintiff.