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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. On February 8, 2011, the Plaintiff purchased at KRW 710,00,000,000, 1,507 square meters prior to Gwangju Seo-gu, Seo-gu (hereinafter “instant land”) and 59 square meters prior to D’s prefabricated-type buildings and 59 square meters.
B. On July 17, 2012, the Plaintiff removed the assembly-type building on the instant land and newly constructed a building on the five-story above ground (hereinafter “instant building”), and completed registration of ownership preservation in the Plaintiff’s name on July 17, 2012, sold the instant real estate to E and F for KRW 3,800,000,000, and completed registration of ownership transfer on February 25, 2014.
C. On August 22, 2016, the Plaintiff scheduled and paid KRW 44,506,430,000, the transfer value of the instant real estate at KRW 3,460,414,040, and the acquisition value at KRW 3,460,414,040 (=land KRW 710,000,750,414,040), and other necessary expenses at KRW 144,418,70.
The defendant from February 27, 171 to the same year
3. After conducting the on-site investigation by the end of 17, the transfer value of the instant real estate was KRW 3,800,000,000, and the acquisition value was KRW 2,810,333,122, and other necessary expenses, calculated as follows, are KRW 106,146,612. On May 10, 2017, the Plaintiff notified the Plaintiff of KRW 438,765,930 for the transfer income tax for the year 2014.
The acquisition value of the instant land: The acquisition value of the instant land and the instant building of KRW 683,250,319,000,000 divided in proportion to the size of each land: 2,253,96,237 as at the time of transfer: the acquisition value of the instant real estate of KRW 2,127,082,80,03 converted from the standard market price at the time of transfer and the time of acquisition: KRW 2,810,33,122 (=683,250,319, KRW 2,127,082,80)
E. On September 6, 2017, the Plaintiff filed an objection against the Defendant. The Defendant partially accepted the Plaintiff’s assertion and accepted the transfer value of the instant real estate from KRW 3,800,000 of the original disposition to the sum of the value of the equipment and facilities installed at KRW 277,300.