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 following facts are acknowledged in light of each description of evidence Nos. 1, 2, 3, 4, 10, 19, 20, 25, 30, 31, 32, 33, 35, Eul evidence Nos. 1, 2, and 3 (including serial numbers; hereinafter the same shall apply), Gap evidence Nos. 11, 22, 23, and 24, part of evidence Nos. 11, 22, 24, and witness testimony of the first instance trial, and the whole purport of the pleading as a whole.

[1] On January 24, 1985, the Plaintiff reported marriage with B on January 24, 1985, but reported divorce on January 21, 1990.

On December 30, 2005, the Plaintiff acquired shares of 49,587/456,868 square meters of forests and fields E 456,868 square meters from the mother of Gyeonggi-do Yangyang-gun (hereinafter “Duri”) from C.

The above shares became 48,851 square meters of F forest land (hereinafter referred to as “instant land”) through the division of land, the division of common property, etc.

On December 12, 2014, the Plaintiff transferred the instant land in KRW 600,000,000 to B.

[2] On February 17, 2015, the Plaintiff made a preliminary return on capital gains tax of KRW 515,00,000, the acquisition value of the instant land transfer, and the transfer value of KRW 600,000,000.

On January 2, 2017, the Defendant rendered a disposition imposing capital gains tax of KRW 208,359,780 (including additional tax) (hereinafter “instant disposition”) on the ground that the acquisition value of KRW 515,00,000 reported by the Plaintiff cannot be recognized as the actual transaction value and the acquisition value is determined based on KRW 112,025,316, the conversion value was determined based on the conversion value (hereinafter “instant disposition”).

On April 4, 2017, the Plaintiff appealed to the Tax Tribunal, but the Tax Tribunal dismissed the Plaintiff’s request on July 19, 2017.

2. The gist of the Plaintiff’s assertion was that the Plaintiff acquired the instant land from C on December 30, 2005. At the time, the Plaintiff acquired the instant land by payment in lieu of the loan amounting to KRW 5,15,000,000, which was not repaid from C. As such, the said KRW 515,000,000 as the actual transaction value.

Therefore, the above 515,00,000 won shall be the actual transaction value.