1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. Between C and D, on December 18, 2009, a sales contract was prepared between C and D, stating that C purchase of KRW 1,135 square meters of E-U.S., F. F. 1,713 square meters in Gyeongcheon-gun, Gyeongcheon-gun, Gyeongcheon-gun, Gyeongcheon-gun, G G. 1,007 square meters in Gyeongcheon-gun, Gyeongcheon-gun, Gyeongcheon-gun, and H. 577 square meters in Gyeongcheon-gun, Gyeongcheon-gun, Gyeongcheon-gun, Gyeongcheon-gun, and KRW 332 square meters in 436,000 in purchase price (hereinafter “each of the instant real property”).

B. On January 12, 2010, the Plaintiff transferred KRW 80 million from the Defendant (i.e., KRW 100 million), KRW 260 million on January 13, 2010 (i.e., KRW 50 million) and KRW 10 million on January 13, 2010 (i.e., KRW 50 million) and KRW 10 million on January 27, 2010, and used the payment for the said purchase price.

C. On January 13, 2010, the registration of transfer of ownership in the name of C was completed on the grounds of sale as of December 18, 2009, as of January 13, 2010, and as of January 13, 2010, as of January 12, 2010, the registration of transfer of ownership in the name of the Defendant was completed on the grounds of sale.

Meanwhile, the head of the Suwon Tax Office imposed capital gains tax of KRW 150,867,270 and capital gains tax of KRW 12,974,510 on the ground that the Plaintiff purchased each of the instant real estate from D and sold it to the Defendant, and imposed capital gains tax of KRW 163,841,780 (= KRW 150,867,270).

[Ground of recognition] Facts without dispute, Gap evidence 2, Eul evidence 1 and 8 (including each number; hereinafter the same shall apply) and the purport of the whole pleadings

2. The parties' assertion

A. The Plaintiff’s assertion that the actual transaction details of each of the instant real estate are as follows: (a) the Plaintiff purchased each of the instant real estate from D with the purchase price of KRW 436,00,000; and (b) paid the purchase price by borrowing money from the Defendant; and (c) completed the registration

However, if the purchase price of each of the instant real estate is KRW 436,00,000, the transfer income tax would be excessive at the time of expropriation of each of the instant real estate later, and the Plaintiff included the largest purchaser C in the middle.