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 August 12, 2004, the Plaintiff acquired the land of this case 3,328 square meters (hereinafter “instant land”) in B, Incheon, Incheon, and transferred the instant land to the Jinjin-si, Incheon, on February 5, 2008.

B. As the Plaintiff did not report capital gains tax, the Defendant issued a disposition imposing capital gains tax of KRW 184,071,213 to the Plaintiff on December 1, 2010 (hereinafter “instant disposition”) on the following grounds: (a) the transfer value of the instant land was KRW 588,50,000,000, which is the transaction value on the real estate injury; and (b) the acquisition value was KRW 118,93,383,383, which is the conversion value based on the standard market price; and (c) on the Plaintiff on December 1, 2010.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 2 and 3, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion did not obtain transfer margin from the sale of the instant land, and thus the instant disposition is null and void.

Even if not,

On March 17, 2006, the land of this case was sold to the "BA", and the above company, which was scheduled to develop the land of this case as the "BA", had the registration of ownership transfer to the "BA" in the form of middle omission registration with the wind, and the taxpayer of the transfer income tax of this case shall be the "BA" and the disposition of this case imposed on the plaintiff shall be null and void.

B. Although the tax assessment imposed on a person who does not have any factual basis such as the legal relation or income or act that is generally subject to taxation is significant and apparent, in case where there are objective circumstances to mislead him as to any legal relation or fact that is not subject to taxation, and where it can only be clarified by accurately investigating the factual basis as to which it is subject to taxation, it cannot be said that the defect is apparent even if it is serious.