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 May 31, 1971, the Plaintiff acquired the Seoul Yeongdeungpo-gu Seoul Metropolitan Government Housing Site B and Ground Building (hereinafter “Real Estate 1”), and on November 19, 2004, the Yeongdeungpo-gu Seoul Metropolitan Government Housing Site C and Ground Building (hereinafter “Real Estate 2”), but transferred on April 24, 2007.

B. On June 28, 2007, the Plaintiff calculated the transfer value of real estate Nos. 1 and 2 of the instant case as the actual transaction value of KRW 697 million (i.e., KRW 450 million for the instant real estate No. 1 of KRW 247 million), and calculated as the conversion acquisition value of KRW 441,156,602 for the converted acquisition value (i.e., KRW 66,891,452 for the instant real estate No. 1 of the instant case (= KRW 374,265,150 for the instant real estate No. 2 of the instant case), and scheduled return of KRW 51,93,312 for the transfer income tax.

C. However, on August 13, 2007, the Plaintiff asserted that the acquisition value of the instant 2 real estate was KRW 380 million at the actual transaction price, and filed a request for correction on September 12, 2007 when submitting a sales contract stating that the purchase price is KRW 380 million at the actual transaction price (hereinafter “first contract”). On the same day, the Plaintiff withdrawn the said request for correction on September 12, 2007. On the same day, the Plaintiff asserted that the acquisition value of the instant 2 real estate is KRW 374 million at the actual transaction price, and submitted a sales contract stating that the purchase price is KRW 374 million at the actual transaction price, and paid KRW 95,450 for the year 2007 after filing a revised return.

On November 2, 2013, the Defendant: (a) determined the acquisition value of real estate No. 1 and 2 in the instant case as the actual transaction price of KRW 1.51 billion; (b) KRW 536,90,433 in the instant case = KRW 156,90,433 in the conversion price of the instant real estate No. 1 and 2 in the instant case = KRW 380,000 in the actual transaction price of the instant real estate No. 2 in the instant case submitted by the Plaintiff; (c) the Defendant determined the acquisition value of the instant real estate No. 2 in the instant case as the actual transaction price of KRW 374,00 in the instant second contract submitted by the Plaintiff; but (d) calculated the amount of KRW 380,000 in

Since then, the actual transaction price was corrected to KRW 370 million, but it was additionally corrected.