1. Of the judgment of the first instance court, the part against the plaintiff ordering cancellation shall be revoked.

The defendant on June 10, 2014.

1. Details of the instant disposition

A. On November 17, 2004, the Plaintiff acquired real estate at KRW 231,110,000 during the auction procedure for the sale of G real estate G G real estate at Changwon District Court (hereinafter “each of the instant real estate”). The Plaintiff purchased KRW 231,110,00 during the auction procedure for the sale of real estate G real estate at Changwon District Court.

B. On August 5, 2009, the Plaintiff prepared a sales contract (Evidence No. 1) stating that the Plaintiff would transfer each of the instant real estate to H in total at KRW 520,000,000 between H and H. On October 1, 2009, the Plaintiff completed the registration of ownership transfer for each of the instant real estate to H on the ground of a sales contract on August 5, 2009. However, on the registry of each of the instant real estate, the transaction value is KRW 520,000,000.

C. After investigating the transfer income tax related to each of the instant real estate, the Defendant imposed and collected each of the KRW 113,704,520 (including additional tax 43,904,324) and the local income tax 11,370,450 on the ground that the Plaintiff transferred each of the instant real estate to H and did not report the transfer income tax on June 10, 2014 on the grounds that the Plaintiff did not transfer each of the instant real estate to H.

(hereinafter the above disposition of imposition of capital gains tax is referred to as “instant disposition”).

On August 6, 2014, the Plaintiff was dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on August 6, 2014, but the Tax Tribunal dismissed the Plaintiff’s appeal on November 6, 2014.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 3 (including branch numbers if there are branch numbers; hereinafter the same shall apply), Eul evidence No. 1, the purport of the whole pleadings

2. The plaintiff's assertion and relevant Acts and subordinate statutes;

A. The Plaintiff’s assertion 1 cannot be viewed as KRW 520,000,000 in the transfer value of each real estate of this case.