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. Details of the disposition;

A. On August 14, 2003, the Plaintiff acquired Yangcheon-gu Seoul Metropolitan Government B Apartment 206 Dong 607, and the said real estate was transferred to C’s ownership on the ground of “sale by compulsory auction” on July 10, 2009.

B. On March 2, 2011, the Defendant imposed a disposition imposing capital gains tax of KRW 94,255,320 (including additional tax of KRW 20,74,697) on the Plaintiff (hereinafter “instant disposition”) for the year 2009, and served a notice of tax payment by public notice.

C. On July 11, 2012, the Plaintiff filed an objection against the instant disposition, but was dismissed on the ground of the lapse of the time limit for filing an objection, and subsequently filed an appeal with the Tax Tribunal. On November 20, 2012, the Plaintiff received a decision to dismiss an appeal for adjudication on the ground that the Plaintiff did not go through legitimate procedures for a prior trial.

[Ground of Recognition] Unsatisfy, Gap evidence 1, 2, Eul evidence 1 and 2

2. The Defendant’s lawsuit is legitimate. Since the Plaintiff’s lawsuit of this case is unlawful as it does not go through legitimate pre-trial procedure, the Defendant first examines the Plaintiff’s assertion on the merits prior to determining the Plaintiff’s assertion on the merits.

Attached Form

Article 55(1) and (3), Articles 61 and 66(6) of the Framework Act on National Taxes intends to file a lawsuit seeking cancellation of a disposition imposing capital gains tax, such lawsuit shall be filed through a prior trial procedure under the Framework Act on National Taxes, a request for examination or adjudgment. The above request for examination or adjudgment shall be filed within 90 days from the date the disposition is known, and when an objection is filed prior to such request for examination or adjudgment, such objection shall be filed within 90 days from the date the decision on the objection is known, and a request for examination or adjudgment shall be filed within 90 days from the date the decision on the objection is notified, and the institution