The plaintiff's claim is dismissed.

Litigation costs shall be borne by the plaintiff.

1. Details of the disposition;

A. On March 10, 2006, with respect to the land of 152.1 square meter in Dongjak-gu Seoul Metropolitan Government (hereinafter “the land before subdivision”), the ownership transferred to the Plaintiff on October 26, 2005, and the ownership transferred to the Plaintiff on November 1, 2007, on November 1, 2007, the ownership transferred to the Plaintiff on October 5, 2007.

B. On November 22, 2007, the land before subdivision was divided into the Dongjak-gu Seoul Metropolitan Government B large 81.4 square meters (hereinafter “the land in this case”) and D large 70.7 square meters (hereinafter “Dto”), and on the land in this case, the ownership of the land in this case was transferred on the ground of sale by the Plaintiff on April 18, 2008.

(c)

On October 27, 2015, the creditor E Regional Housing Association (the name of the housing association is changed; hereinafter the housing association in this case) rendered a decision to commence compulsory auction to F of the Seoul Central District Court upon the request of the creditor E Regional Housing Association (the name of the housing association in this case was changed), and the compulsory auction procedure in this case was called the compulsory auction procedure (hereinafter the compulsory auction

G purchased KRW 533,260,000 from G, and completed the registration of transfer of ownership on June 24, 2016 (hereinafter “instant compulsory auction procedure”). D. The instant transfer of land in accordance with the instant compulsory auction procedure.

Of KRW 527,77,548, the sum of KRW 526,80,276,278, excluding KRW 971,270, which was distributed to Dongjak-gu Seoul Special Metropolitan City, was distributed to the housing association of this case, the creditor who filed an application.

E. On January 2, 2019, the Plaintiff did not file a return on the transfer income following the instant transfer, and the Defendant decided and decided on KRW 152,110,016 of the transfer income tax for the year 2016 (including penalty tax amounting to 20,964,800, and penalty tax amounting to 26,321,306) calculated by adding the transfer value to KRW 53,260,000, and acquisition value to KRW 260,000 for the Plaintiff (including penalty tax amounting to 20,964,800, and penalty tax amounting to 26,321,306) (hereinafter the instant disposition). (f) The Plaintiff filed the instant lawsuit following an objection and a request for review.

[Ground of recognition] Unsatisfy, Gap evidence Nos. 1 through 7, Eul evidence Nos. 1 and 2.