1. The Defendant’s imposition of capital gains tax of KRW 73,406,330 against the Plaintiff on February 10, 2014 shall be revoked.

1. Details of the disposition;

A. On June 26, 2003, the Plaintiff acquired a building of 373 square meters and its ground, and a river of 2392 square meters (hereinafter “instant real estate”) in Gwangju-si, Gwangju-si.

B. On October 5, 2012, when the Plaintiff transferred the instant real estate to the Defendant on August 6, 2012, the Plaintiff calculated the transfer price of the instant real estate as KRW 460 million at the actual transaction price, and calculated the acquisition price as KRW 400 million at the actual transaction price, and paid capital gains tax of KRW 4,312,200 at the preliminary return.

C. On February 10, 2014, the Defendant reported that B, the former owner of the instant real estate, transferred the instant real estate in KRW 140 million to the Plaintiff, and that the acquisition value of the instant real estate was KRW 140 million, the Defendant notified the Plaintiff of the decision to additionally pay capital gains tax of KRW 73,406,30 (including general underreported penalty tax of KRW 5,390,266, and additional tax of KRW 8,216,465) for the transfer income tax of KRW 2012 on the premise that the acquisition value of the instant real estate was KRW 140 million.

(hereinafter “instant disposition”) D.

The plaintiff was under the procedure of the previous trial.

[Ground of recognition] Facts without dispute, Gap 1 through 3, 7 evidence, Eul 1 and 2 evidence (including provisional number; hereinafter the same shall apply), the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The Plaintiff’s assertion entered into a sales contract with F on June 1, 2007, to sell the instant real estate at KRW 350 million, after acquiring the instant real estate from B in KRW 200 million, and completed the settlement of the real estate purchase price around August 22, 2007, and thus, F transferred the instant real estate to F around that time.

F Even after the land transaction permission on the sale and purchase contract of the instant real estate concluded with the Plaintiff was denied, F was transferred to E on August 6, 2012 after the land transaction permission zone was cancelled, and thus unregistered and sold to E on an unregistered basis.

Therefore, capital gains tax due to the transfer in 2012.