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.

The reasoning of this court's ruling of the first instance court is as follows: (a) the reasoning of the judgment of the first instance is the same as that of the first instance court, except for the parts to be determined additionally in the following paragraphs, and thus, (b) Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure

At the end of 3 pages, the following shall be added:

【The Plaintiff, upon filing a preliminary return of capital gains tax (the date of August 30, 2007) at that time, entered each of the KRW 55,728,316, the basic deduction of capital gains tax base as KRW 2,50,00, the basic deduction of capital gains tax base as KRW 53,228,316, the amount of tax payable as KRW 27%, the amount of tax payable as KRW 8,84,481, respectively, in the column of “statements No. 11 and 12”

The instant disposition on the Plaintiff 2006 and the transfer income tax for the year 2007 was made after the lapse of five years, the exclusion period for imposition, and is unlawful.

Since the plaintiff did not file a tax base return within the statutory due date of return, the exclusion period of imposition is seven years, and the disposition of this case is lawful because it was made before the expiration of the period of imposition.

Article 26-2(1)2 of the former Framework Act on National Taxes (amended by Act No. 9911, Jan. 1, 2010) for the transfer income tax of 2006 set the exclusion period for imposition of “where a taxpayer fails to file a tax base return within the statutory due date of return, 7 years from the date on which the relevant national tax may be imposed” as the exclusion period for imposition.

According to the above evidence, the Plaintiff did not file a preliminary or final return on the transfer income tax for the year 2006, and as seen above, the preliminary return under the name of the title trustee cannot be deemed a legitimate preliminary return of the title truster, who is the taxpayer. Thus, the exclusion period for imposition of the transfer income tax for the year 2006 is seven years.

Before December 31, 2009, the former Income Tax Act (amended by Act No. 9897 of Dec. 31, 2009), which reverts to 207.