1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On December 13, 2012, the Plaintiff inherited a house of 788 square meters, C 1,202 square meters, and its ground, and the previous 296 square meters (hereinafter “the instant real estate”) prior to D, in which he/she transferred KRW 195 million to Nonparty and one other on March 2, 2012, and did not file a return on capital gains tax.

B. On January 7, 2013, the Defendant calculated the acquisition value of the instant real estate as KRW 122,359,731, and notified the Plaintiff of KRW 14,144,426 of the transfer income tax for the year 2012 by calculating the acquisition value of the instant real estate as KRW 122,35,731, and notified the Plaintiff, on August 1, 2013, the Defendant re-calculated the amount of KRW 39,035,860 assessed as the officially assessed individual land price on the date of commencing inheritance and the market price of the building standard according to the supplementary assessment method stipulated in the Inheritance Tax and Gift Tax Act, and subsequently corrected

C. On February 17, 2014, the Plaintiff filed a request for review with the National Tax Service on February 17, 2014, but was dismissed on April 8, 2014, and was served on April 11, 2014.

(A) The Plaintiff filed a lawsuit seeking revocation of the instant disposition on July 11, 2014, the period for filing the lawsuit, but changed to a lawsuit seeking nullification of the instant disposition). [The grounds for recognition] Evidence Nos. 1 and 1, 2, and 3 are written in Evidence Nos. 1, 2, and 3

2. Whether the disposition is defective;

A. In calculating the acquisition value of the instant real estate by the Plaintiff’s assertion, the land price shall be the officially announced value for the land, the price significantly below half of the actual construction amount for the housing, and each evaluation and transfer value shall be deemed to be significant and apparent that the defect is appraised at the

In addition, it is double taxation to impose capital gains tax separately while imposing income tax separately.

(b) In applying the main sentence of Article 97 (1) 1 (a) of the Act to the assets inherited under Article 163 (9) of the Enforcement Decree of the Income Tax Act, the value assessed under the provisions of Articles 60 through 66 of the Inheritance Tax and Gift Tax Act as of the date of commencing an inheritance or of donation shall be considered as the actual transaction value at the time of acquisition;