1. Of the instant lawsuit, the part concerning a request for revocation of the imposition of surcharge of KRW 5,223,120 shall be dismissed.

2. The plaintiff's remainder.

Details of the disposition

On December 22, 2005, the Plaintiff acquired Geumcheon-gu Seoul Metropolitan Government B 301 (hereinafter “instant housing”) and transferred it on December 27, 2006, but did not report and pay the transfer income tax.

Around November 2007, the Defendant imposed capital gains tax of KRW 6,964,310 (including additional tax) on the Plaintiff (hereinafter “instant disposition”).

【Ground of recognition” without any dispute, Gap evidence No. 1, Eul evidence No. 4, the whole purport of pleading, and whether the part of the claim for revocation of the disposition imposing additional dues among the lawsuits in this case is legitimate.

The additional dues and aggravated additional dues under Articles 21 and 22 of the former National Tax Collection Act (amended by Act No. 10527, Apr. 4, 201; hereinafter the same) are a kind of incidental tax imposed in the meaning of interest on arrears if national taxes are not paid by the due date, and if national taxes are not paid by the due date, they are naturally generated and the amount thereof is determined if national taxes are not paid by the due date without the due date for payment by the due date, and if national taxes are not paid by the due date without the due date for payment by the due date, it is possible to demand the payment by the due date. In order to commence the collection procedure, if the payment demand is unfair or procedural defects, it shall be possible to file a lawsuit seeking the cancellation of the payment, but no additional dues and aggravated additional dues shall be imposed by the due date for one month after the due date.