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.

1. The reasoning for the court’s explanation concerning this part of the disposition is as stated in the judgment of the court of first instance except for the modification of the following contents among the corresponding parts of the grounds for the judgment of the court of first instance. Thus, this part is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure

Pursuant to Part 8 of Part 2, the term "Levying Disposition" shall be deleted, and the second part "C land 49,680,000" shall be read as "D land 49,680,000."

Pursuant to the first sentence of the first sentence, “B” is deemed to read “B” due to the unknown address, and “C. 12 October 2012, 2012” in the fourth part of the first sentence is deemed to read “B. 16.”

Part 5 (Reasons for Recognition) add “Ap. 34, 35” to the 11st sentence (Reasons for Recognition).

2. Determination on the main defense, etc.

A. 1) The Defendant asserts that the Plaintiff’s claim seeking the revocation of the disposition imposing capital gains tax for the year 2007 does not exist, and thus, is unlawful. 2) As capital gains tax, the method of filing a return is determined at the time when the taxpayer files a tax base and tax amount with the tax authority, and thus, there is no tax authority’s own disposition in ordinary cases.

The plaintiff reported the transfer income tax on the land on May 17, 2007 and paid it around that time as seen earlier, and there is no evidence to deem that the defendant imposed the transfer income tax as stated in the purport of the claim on the plaintiff.

Therefore, the plaintiff's above claim is unlawful since there is no disposition subject to appeal.

B. Examining ex officio the determination on the part of the claim for refund of transfer income tax reverted to year 2007, under the Administrative Litigation Act, a lawsuit seeking a performance judgment ordering an administrative agency to take a certain administrative disposition or a court order the administrative agency to directly conduct an administrative disposition having the same effect as the administrative agency took a certain administrative disposition.