1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. From December 11, 2006, the Plaintiff was merged with C Forest 17,575 square meters and D Forest 8,657 square meters (each of the above land was combined with C Forest 26,232 square meters on March 12, 2012; hereinafter the same shall apply) in Seopo-si, Seopo-si, Seopo-si on December 11, 2006, with respect to each of the above land on the grounds of sale on December 5, 2006.

B. On February 1, 2007, B reported to the Defendant on February 1, 2007 the sum of KRW 210 million in the transfer value upon filing a transfer income report on the transfer of the instant land.

C. On January 9, 2013, the Plaintiff transferred the instant land to E in KRW 520 million, and on April 1, 2013, upon reporting the transfer income tax to the Defendant on April 1, 2013, the Plaintiff reported the acquisition value of the instant land in KRW 480 million and the transfer value in KRW 520 million.

The Defendant indicated the purchase price of the instant land as KRW 210,00,000,000 between B and the Plaintiff on the certified copy of the register, and confirmed that B reported the transfer price of the instant land as KRW 21,100,000,000 upon reporting the transfer income tax, and calculated gains on transfer, and imposed capital gains tax on August 6, 2014, including penalty tax, on the Plaintiff on August 6, 2014.

(hereinafter referred to as “instant disposition”) e.

On October 22, 2014, the Plaintiff filed an appeal with the Tax Tribunal on the instant disposition, but the Tax Tribunal dismissed the said appeal on December 24, 2014.

Accordingly, on January 8, 2015, the Plaintiff filed the instant lawsuit in this Court.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 2, 3, 6, Eul evidence Nos. 1 and 4 (including each number), the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. In calculating the Plaintiff’s assertion of transfer income tax, if there exists a separate actual transaction price other than the transaction price stated in the register of real estate register on acquisition value, the relevant actual transaction price shall be deemed acquisition

The plaintiff.