1. We dismiss the part of the instant lawsuit seeking nullification of imposition of local income tax.

2. The plaintiff's remainder.

1. Details of the disposition;

A. On February 19, 2004, the Plaintiff sold the instant real estate (hereinafter “instant real estate”) to Nonparty C (hereinafter “Nonindicted”) and completed the registration of ownership transfer with respect to the instant real estate on the following grounds: (a) on February 19, 2004, the Plaintiff completed the instant sales contract with the Nonparty pursuant to the instant sales contract.

B. On March 30, 2004, the Plaintiff completed a preliminary return on the tax base of transfer income from the instant transaction with the transfer value of the instant real estate KRW 580 million, and the acquisition value KRW 550 million. At the time, the Plaintiff entered the sales contract (No. 3) with the Nonparty submitted by the Plaintiff in the sales contract (Evidence No. 3) with the Nonparty, whose purchase price of the instant real estate was KRW 580 million.

(hereinafter referred to as “former sales contract”). (c)

However, in the course of proving the source of funds to acquire other real estate, the Plaintiff asserted that the purchase price of the instant real estate was KRW 715 million, and submitted a new sales contract (No. 2) corresponding thereto.

(hereinafter “New Sales Contract”). D.

Accordingly, on the premise that the transfer value of the instant real estate is KRW 715 million, and that the exclusion period of ten years under Article 26-2(1)1 of the former Framework Act on National Taxes (amended by Act No. 8139, Dec. 30, 2006; hereinafter “former Framework Act on National Taxes”) shall apply to the Plaintiff who prepared a double sales contract, the Defendant issued a notice of correction of KRW 117,449,730 of the transfer income tax on August 11, 2014 (hereinafter “instant disposition of imposition of transfer income tax”), and imposed a notice of imposition of KRW 11,74,970 of the local income tax on the Plaintiff who prepared a double sales contract (hereinafter “instant disposition of transfer income tax”).

(hereinafter “Imposition Disposition of Local Income Tax of this case”). E

The Plaintiff, who was dissatisfied with the disposition of imposition of the capital gains tax of this case, filed an objection on September 18, 2014 and filed an appeal on March 10, 2015, but received a decision of dismissal in entirety.

(hereinafter referred to as “instant pre-trial procedure”).