1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. The facts under the capital gains tax are either in dispute between the parties or in full recognition of Gap evidence Nos. 1, 2, 11, 15, 16, Eul evidence Nos. 1 to 4, and 6 (including the numbers), and the testimony of the witness D of the first instance court as a whole.

[1] On December 17, 2002, the Plaintiff acquired land and buildings in Gwangjin-gu Seoul Special Metropolitan City (hereinafter “instant housing”) from D in collaboration with the wife-type B, and transferred the instant housing in KRW 1,200,000,000 on August 31, 2007.

On October 31, 2007, the Plaintiff entered the transfer value of 1/2 shares of the instant house in the actual transaction value of 600,000,000 won, and the acquisition value of 1/2 shares in Article 97 (1) 1 (b) of the Income Tax Act, which was applied at the time, as stated in attached Form 1.

The conversion value calculated by the applicable tax was 429,283,454 won, and other necessary expenses was 6,664,625 won and reported and paid capital gains tax of 13,039,144 won.

[2] Meanwhile, B also received a notice of revised return of capital gains tax from the head of the competent tax office on May 30, 2008 on the one-half share of the instant housing with the same details as the Plaintiff, but after receiving a notice of revised return of capital gains tax from the head of the competent tax office, B also paid the acquisition value of May 30, 200 as the actual transaction price of KRW 357,470,00 (the total amount of KRW 690,000,000 and KRW 9,460,000,000, acquisition tax and agricultural special tax, and registration tax and local education tax, and KRW 15,480,00,000 (the total amount of KRW 714,940,000,000 at the time of transfer) and other necessary expenses as the revised return of capital gains tax and KRW 4,450,00 (the total amount of KRW 2,90,000,00).

Accordingly, the Defendant considers that the actual transaction price required for the Plaintiff to acquire shares in the instant housing 1/2 can be confirmed, and considers that the acquisition price is 357,470,000 won as the content of the revised return and payment made by B without regard to the conversion price, and applied the other necessary expenses to KRW 4,450,000 on September 1, 2009, and KRW 14,092,950 on September 1, 2009.