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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 acquired, from B, the land of this case 1, 2, and 306 square meters of land C in Gyeonggi-do (the land of this case was divided into D, E, and D were divided into D and G, and D were divided into E and H; hereinafter the same shall apply), G 101 square meters, G 100 square meters, D 1069 square meters, F 192 square meters, F 194 square meters, and H 64 square meters, in turn, from May 16, 2012, the Plaintiff transferred the instant real estate to I on May 16, 2012, and transferred the instant real estate to theJ on July 13, 2012.
B. The Plaintiff did not report the transfer income tax on the sale of real estate 1 or 5 of this case. The Defendant, on January 2, 2014, on the premise that the acquisition value of the instant real estate 1 or 2 of this case was 23,779,608 won, and the transfer value was 322,240,00 won as the actual transaction value indicated in the copy of the register (i.e., KRW 128,896,00 on the instant real estate 1 of this case) (i.e., KRW 128,896,00), on the premise that the transfer value was 106,408,950 won for the transfer income tax of 2012 (including general non-reported penalty tax of KRW 15,594,483 won, additional tax of KRW 12,842,057 won, and additional tax of KRW 35 or 400,000,000 won for the transfer value of the instant real estate 294.
(hereinafter referred to as “instant Disposition 1, 2”) in order. (c)
The plaintiff was under the procedure of the previous trial.
[Ground of recognition] Facts without dispute, Gap 1, 2, 4, 5 evidence, Eul 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 that the instant disposition 1 and 2 is unlawful for the following reasons.
(1) The Plaintiff purchased real estate of this case 1 through 50 million won from B on December 20, 2002. As such, the actual acquisition value of real estate of this case 1 through 50 million won is KRW 150 million, the Defendant deemed that the acquisition value is unclear, and thus, the conversion acquisition value is deemed the conversion acquisition value.