1. The Defendant’s imposition of capital gains tax of KRW 44,736,00 (including additional tax) against the Plaintiff on December 8, 2011, 20,480.

1. Details of the disposition;

A. On July 15, 2004, the Plaintiff, the husband of Seocho-gu, donated the land 401, 66.5 square meters (hereinafter “instant housing”). On January 28, 2010, the Plaintiff transferred the instant housing to the Defendant on April 22, 2010, and filed a preliminary return on the transfer income tax with the Defendant having the transfer value of the instant housing KRW 375,000,000, and the acquisition value of KRW 303,080,000.

B. On December 8, 2011, the Defendant, who donated the instant house, determined and notified the Plaintiff of KRW 59,208,670 (including additional tax for negligent return 3,606,562, additional tax for negligent return 7,490,913) of the transfer income tax reverted to the year 2010, based on the acquisition value of the instant house under the construction work contract prepared between the owner and the owner as the contractor of the instant house.

On March 6, 2012, the Plaintiff filed an objection against the aforementioned disposition. However, on April 24, 2012, the Defendant, ex officio, reduced and corrected the transfer income tax for the year 2010 by 44,736,090 won (including additional tax for negligent return 2,460,228 won, additional tax for negligent payment 6,539,716 won) by taking the acquisition value of the instant house as KRW 118,92, which is the conversion value of the instant house as the conversion value.

(hereinafter referred to as “instant disposition”) a disposition imposing capital gains tax remaining after correction.

The Plaintiff filed an appeal with the Tax Tribunal on July 24, 2012 on the instant disposition, but was dismissed on October 30, 2010.

【Ground of recognition】 The fact that there has been no dispute, Gap 3 evidence, Eul 1, 2-1, and 2-2, the purport of all pleadings and arguments

2. The gist of the Plaintiff’s assertion is that the transfer income tax should be calculated on the basis of the acquisition value of KRW 210,000,000, which is the assessed value retroactively appraised at the market price at the time of donation with the donated property. Accordingly, the transfer income tax to be paid by the Plaintiff is KRW 20,480,530.

3. Whether the disposition is lawful;

(a) as shown in the Attachment of the relevant statutes;

B. The main sentence of Article 97(1)1 (a) of the Income Tax Act, the main sentence of Article 163(9) of the Enforcement Decree of the Income Tax Act.