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 April 10, 2007, the Plaintiff acquired and owned a total of five stores from 201-3 through 201-7, Seo-gu, Seo-gu, Gwangju (hereinafter “instant real estate”) and transferred the said real estate to Nonparty C on November 27, 2014, and reported and paid the transfer income tax on January 31, 2015 with necessary expenses for the said real estate KRW 347,354,415 (capital expenditure 265,704,415 + KRW 81,650,000).

B. From May 18, 2015 to June 6, 2015, the Defendant conducted an investigation into capital gains tax on the Plaintiff, and notified the Plaintiff of KRW 180,790,306 (income-making expenditure + KRW 100,565,306 + Labor cost + KRW 80,225,000) out of KRW 265,704,415 that the Plaintiff reported as capital expenditure, and notified the Plaintiff of KRW 64,096,140 on September 19, 2015, by denying necessary expenses.

(hereinafter “instant disposition”). C.

The Plaintiff appealed and filed an appeal with the Tax Tribunal on March 8, 2016, but was dismissed on June 10, 2016.

[Ground of recognition] No dispute, Gap 1, Eul 1 through 4, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion has acquired the instant real estate and had been engaged in the clothing sales business at all times. The Plaintiff had frequently made facility investments, such as interior works in accordance with the purpose of the store’s use even before the disposal of the said real estate. Such facility investments are paid for the improvement of the transferred asset under Article 163(3)3 of the former Enforcement Decree of the Income Tax Act or for the convenience of use by many and unspecified persons, and thus, they constitute capital expenditures, and thus, should be deducted from the transfer

(b) The attached Form of relevant statutes is as follows.

C. 1) From February 1, 2007, the Plaintiff (hereinafter “instant company”) was located in the location of the instant real estate from February 1, 2007, as the location of the instant real estate.

The above real estate has been registered as a business operator under the trade name of the name of the non-party C while running the clothing sales business.