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 October 31, 2003, the Plaintiff acquired the right to sell apartment C, 205, 1305, and on or around October 31, 2017, but transferred on or around June 26, 2017. On October 31, 2017, the Plaintiff calculated the tax base and tax amount with the transfer value of KRW 710,00,000, acquisition value of KRW 685,732,322, and other necessary expenses of KRW 20,000, and calculated the tax amount to be voluntarily paid on the basis of this, with the tax amount of KRW 2,626,620 (including additional tax of KRW 431,030, additional tax of arrears, KRW 39,439). However, the reported tax amount was not paid after the due date (hereinafter “after the due date”).

B. On January 2, 2018, the Defendant: (a) calculated both the transfer value, acquisition value, and other necessary expenses of the instant sales right to the Plaintiff on the basis of the amount indicated in the report after the due date; and (b) determined and notified the transfer income tax of KRW 2,580,140 for the year 2017 (including additional tax on negligent tax returns of KRW 344,824, additional tax on negligent tax of KRW 80,171).

(hereinafter “Disposition in this case”). / [Grounds for recognition] without dispute, Gap evidence Nos. 1, 2, and Eul evidence Nos. 1 and 2, and the purport of the whole pleadings

2. At the time of the instant disposition, the Defendant: (a) calculated gains on transfer without including part of the expenses incurred by the Plaintiff in order to acquire the right to sell the instant land; and (b) the Plaintiff did not incur gains on transfer if all of the expenses incurred by the Plaintiff were included in necessary expenses; and (c) accordingly, the instant disposition should be revoked in

3. Judgment on the defendant's main defense

A. The Defendant’s lawsuit on this case’s main safety defense is unlawful as it was filed without going through a request for examination or adjudgment under the Framework Act on National Taxes and a decision thereon.

B. Article 18(1) of the Administrative Litigation Act provides that "a revocation suit shall be instituted in accordance with the relevant law."