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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. The Plaintiff purchased 33 lots of land listed in the separate sheet from B (hereinafter “each of the instant lands”) (hereinafter “instant sales contract”), and completed the registration of ownership transfer on October 12, 2005 with respect to each of the instant lands on May 3, 2006.
B. On March 24, 2009, the Plaintiff sold 51 parcel of land including each of the instant land to the non-party C and 2, and on April 24, 2009, the registration of ownership transfer was completed on April 20, 209 with respect to each of the instant parcels of land.
C. On June 11, 2009, when the Plaintiff reported the transfer income tax for the 51st 2009, the Plaintiff reported that 1,329,20,000 won for the said 51 parcel of land (the respective parcels of land of this case was KRW 765,140,00), acquisition value of KRW 1,341,882,00 (the respective parcels of land of this case was KRW 882,860,00) for the transfer loss, and KRW 12,682,00 for the transfer loss (the respective parcels of land of this case was KRW 117,720,000). D.
The Defendant submitted a sales contract (Evidence B; hereinafter “instant separate contract”) dated 18, 200 on December 17, 2005, when the Plaintiff reported the acquisition value of each of the instant lands as KRW 882,860,000, and submitted a sales contract (Evidence A2; hereinafter “instant contract”). However, when investigating interest income tax on each of the instant lands, the provisional registration collateral and mortgage claims established in 2012, it submitted a sales contract (Evidence B; hereinafter “instant separate contract”) dated 18, 2006 on January 18, 2006, the Plaintiff submitted a false sales contract to report the excessive acquisition value. By denying the acquisition value reported by the Plaintiff and calculating the acquisition value with the conversion value, the Plaintiff calculated the acquisition value with KRW 150,658,000,000,000,000,000,000,000 won, additional tax for the transfer income tax for the year 209,000 won after deducting KRW 3731,3636,374,37,4,47.7.