1. The instant lawsuit shall be dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Details of the disposition;

A. On August 16, 2016, the Defendant issued a prior notice of taxation of capital gains tax on the ground that on February 11, 2009, the Plaintiff transferred each of the buildings on the land B in Chungcheongnam-gun, Chungcheongnam-gun, Chungcheongnam-gun, and that on August 18, 2009, the Plaintiff did not report capital gains tax even after transferring the buildings on the land B in Chungcheongnam-gun, Chungcheongnam-gun, Chungcheongnam-gun, and that he did not report capital gains tax.

B. On February 1, 2017, the Defendant decided and notified the Plaintiff of KRW 181,336,358 (including additional tax 18,181,817, and additional tax 72,245,452 for failure to file a return) of the transfer income tax for the year 2009.

hereinafter referred to as "disposition of this case"

(c) The Plaintiff appealed and filed an appeal with the Tax Tribunal on November 28, 2017. However, the Plaintiff was dismissed on February 14, 2018. 【The fact that there is no dispute over the grounds for recognition, Party A’s evidence Nos. 3, and Party B’s evidence No. 1, and the purport of the entire pleadings.

2. Determination as to the legitimacy of the instant lawsuit

A. 1) The Defendant’s defense prior to the merits of the instant case was dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal, but the said appeal was dismissed as it was filed with the competent Tax Tribunal. Therefore, the instant lawsuit also was filed with the lapse of the filing period, and thus is unlawful. 2) The Plaintiff’s assertion was aware of the fact that the instant disposition was taken upon receipt of the written notice of disposition on default on or before September 10, 2017, and thus, the said request period and the filing period were not imposed.

B. As a requisite for taking effect of an administrative disposition 1, the phrase "the point at issue" shall be sufficient until the other party to the disposition actually knows the content of the written disposition and shall be placed in a situation where the other party to the disposition knows, and the written disposition shall be served as his/her domicile on resident registration and upon receipt by the other party to the disposition, the other party to the disposition shall be deemed to have become a situation in which the other party

In addition, there is a "disposition, which is the starting point of the filing period as stipulated in Article 20 (1) of the Administrative Litigation Act."