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 June 10, 2005, the Plaintiff acquired land B and its ground buildings (hereinafter “the instant real estate”) in Ansan-si, Ansan-si, 2005 and operated real estate rental business. At the time of filing a final return on the tax base of global income accrued from 2005 to 2007, the Plaintiff reported the total of 53,462,375 won (i.e., 10,692, 475 won 21,384,950 won (hereinafter “instant depreciation costs”) 21,384,950 won (hereinafter “instant depreciation costs”) 21,384,950 won in real estate rental business income for the year - 19,898,08,083 won, 10,692,475 won - 37,1984, 208, 298, 294, 2984, 2005 won

B. After transferring the instant real estate on November 18, 201, the Plaintiff planned to pay the transfer income tax of KRW 10,727,200 to the Defendant on January 13, 201, the transfer value of the instant real estate was KRW 1,00,000,00, and the acquisition value was KRW 935,40,000.

C. On October 1, 2013, the Defendant issued a revised notice of increase in the amount of KRW 881,937,625 (including additional taxes) calculated by deducting the depreciation costs of this case, which was appropriated as necessary expenses in the final return of global income tax base accrued from 2005 to 2007, from the above acquisition value (i.e., acquisition value of KRW 935,40,000 - 53,462,375) as acquisition value, and issued a revised notice of increase in the amount of capital gains tax accrued in the year 2011.

(hereinafter “instant disposition”) D.

The Plaintiff was dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on June 2, 2014, but was dismissed on August 26, 2014.

[Ground of recognition] Facts without dispute, Gap 1 to 3, 4-1 to 3, 5-1 to 5-3, Eul 1, the purport of the whole pleadings

2. Whether the disposition is lawful;

A. In the Plaintiff’s assertion, the Plaintiff reported real estate rental income accrued from 2005 to 2007.