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 July 27, 2007, the Plaintiff transferred a house of 149 square meters and its ground (hereinafter “instant real estate”) in the Dongjak-gu Seoul Metropolitan Government, Dongjak-gu, to the Ga Support Flaz Co., Ltd. (hereinafter “Flaz”).

B. On August 6, 2007, Fladar made a preliminary return of capital gains tax and resident tax under the Plaintiff’s name. The Plaintiff paid capital gains tax of 138,697,920 won, resident tax of 13,869,790 won, total of 152,567,710 won (hereinafter “large tax amount”) on behalf of the Plaintiff.

C. On August 1, 2014, the Defendant issued a disposition to increase the transfer income tax amount of KRW 95,424,480 to the Plaintiff (including additional tax) for the year 2007 (hereinafter “instant disposition”) including the transfer value of KRW 152,567,710.

[Ground of recognition] Facts without dispute, Gap evidence 1, Gap evidence 4-1, 2, Eul evidence 1, Eul evidence 4-1, 4-2, and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The instant disposition is unlawful on the grounds delineated below the Plaintiff’s assertion.

1) The first argument, on June 30, 2008, agreed that the Plaintiff’s residential period was guaranteed by June 30, 2008, which was exempted from the Plaintiff’s transfer income tax, and the amount of compensation for the amount equivalent to the transfer income tax was scheduled in preparation for the violation of the agreement. On July 27, 2007, the Plaintiff breached the agreement by paying the remainder to the Plaintiff on July 27, 2007, and the large amount of the tax payment constitutes the amount of compensation for the Plaintiff’s special damage, not the transfer price of the instant real estate, but the transfer price of the instant real estate. Therefore, the second argument, the second argument, without notifying the Plaintiff for his own interest, made it impossible to erase the part of the duplicate of the sales contract, and submitted it

Since the plaintiff was not involved in the act of Frail, the exclusion period of five years shall apply to the imposition of capital gains tax.

The exclusion period of the instant disposition was expired.

(b).