The plaintiff's claim is dismissed.

Litigation costs shall be borne by the plaintiff.

1. Details of the disposition;

A. From September 30, 2014 to October 24, 201 of the same year, the director of the Central District Tax Office: (a) conducted an investigation into real estate speculation with the Plaintiff; (b) on the registry, B transferred the real estate to C on June 12, 2008 on the ground of sale and purchase from June 27, 2007; and (c) the Seongbuk-gu Seoul, E land and its ground buildings (hereinafter collectively referred to as “instant real estate”), which appeared to have been transferred to C on February 12, 2008, were paid to B the Plaintiff the down payment and the intermediate payment amount of KRW 40 million; and (d) the Plaintiff issued a disposition for imposition of the purport of the claim on the ground that the Plaintiff reselled the real estate with gains from transfer of

B. On April 20, 2015, the Plaintiff filed a request for examination with the Commissioner of the National Tax Service, but was dismissed on July 14, 2015.

[Reasons for Recognition] Uncontentious Facts, Gap evidence 1, Eul evidence 1 and 2, and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. In return for introducing the instant real estate to C and lending down payment and intermediate payment, the Plaintiff’s assertion was either received a reward of KRW 150 million from C (the amount calculated by subtracting KRW 180,000,000,000,000, or the capital gains tax to be imposed on C, taking into account the transfer income tax to be imposed on C) or was settled after investment in order to purchase the instant real estate together with C, and the said income was settled. Thus, the instant disposition that deemed the instant income as capital gains is unlawful, apart from the corresponding amount to other income.

(b) Entry in the relevant statutes are as shown in the attached statutes;

(c)In addition to the statements in Gap evidence 2 to 14, Eul evidence 3 to 7 (including each number), the facts of the recognition may be recognized as follows:

(1) C) The F on behalf of B as of March 30, 2007 and the payment of the purchase price of each of the instant real estate is KRW 920,00,000 for the purchase price, and KRW 100,000 for the first intermediate payment of KRW 150,000 for the first intermediate payment of KRW 100,000 for the first intermediate payment of KRW 150,000 for the second intermediate payment of KRW 160,000 for the second intermediate payment of KRW 160,000 for the second intermediate payment of KRW 30,000 for the remainder of KRW 510,00 for the last payment of KRW 50,00 for the remainder of July 30, 2007.