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 January 10, 2003, the Plaintiff acquired the instant real estate by being determined as the purchaser in the voluntary auction procedure on B-site land and its ground buildings (hereinafter collectively referred to as the “instant real estate”). On March 20, 2003, the Plaintiff sold the instant real estate to Nonparty C on May 28, 2003, and reported transfer income tax amounting to KRW 234,650,000, transfer value of KRW 250,000,000.

B. C sold the instant real estate on March 13, 2008, and subsequently reported the transfer income tax of KRW 400,000,000, transfer value of KRW 400,000, transfer value of KRW 400,000, and upon conducting a field investigation in the Nam Daegu Tax Department, C verified that the acquisition value of the instant real estate was KRW 360,000,000, and notified the Defendant. Accordingly, on January 2, 2012, C determined the Plaintiff’s transfer value of the instant real estate as KRW 360,00,000, and notified the Plaintiff of the rectification of KRW 76,067,580, transfer income tax to the Plaintiff.

(hereinafter “instant disposition”)

C. The Plaintiff, who was dissatisfied with the instant disposition, filed an objection on February 8, 2012 and filed an appeal with the Tax Tribunal on May 10, 2012, but was dismissed on September 12, 2012.

[Ground of recognition] Facts without dispute, Gap evidence 1-1, 2, Gap evidence 2-1, Gap evidence 7, 8, 10, Eul evidence 1-3, and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. Plaintiff 1) The Plaintiff is merely a title trustee of the instant real estate because it did not bear purchase price due to the Plaintiff’s failure to obtain a successful bid for the instant real estate under his/her name upon receiving a request from D, which was a workplace partner, when participating in auction. The Plaintiff is merely an E-credit union (hereinafter “E-K”) that led loan of D or successful bid price.

Since the StandingF transferred the instant real estate and acquired the price therefrom, the income accrued from the transfer of the instant real estate was reverted to the title truster.

Therefore, it is true.