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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Basic facts
A. (1) On May 1, 1998, the Plaintiff: (a) on May 1, 1998, 1,101 square meters (hereinafter “instant real estate”).
After acquiring the real estate by inheritance, on August 25, 2005, the Plaintiff transferred 6.5 million won to Albac Co., Ltd. on August 25, 2005.2) The Plaintiff, on October 2005, filed a preliminary return on the tax base of transfer income belonging to the year 2005, and filed a preliminary return on the tax base of transfer income belonging to the Defendant, and the acquisition value of the real estate of this case is based on the standard market value at the time of the transfer of the relevant assets under Article 96(1)6-2 of the former Income Tax Act (amended by Act No. 7837, Dec. 31, 2005; hereinafter the same shall apply) Article 96(1)6-2 of the former Income Tax Act (transfer value)
Provided, That where the assets concerned fall under any of the following subparagraphs, it shall be the actual transaction price between the transferor and transferee (hereinafter referred to as the “actual transaction price”):
6-2. Where the rate of increase of real estate prices in the relevant region is higher than the national consumer price inflation rate, and it falls under the real estate prescribed by the Presidential Decree from among the real estate located in the area designated by the Minister of Finance and Economy in accordance with the standards and methods prescribed by the Presidential Decree, because the increase of real estate prices in the relevant region is higher or likely to rise rapidly in consideration of the increase of real estate prices in the national consumer price rate, etc., the acquisition price converted by the method prescribed by the Presidential Decree under Article 176-2 (2) 2 of the former Enforcement Decree of the Income Tax Act (amended by the Presidential Decree No. 19254, Dec. 31, 2005; hereinafter the same shall apply) (2)
2. In the case of the rights to acquire the land, buildings and real estate under Article 96 (1) 1 through 7 of the Act (the provisions of subparagraph 6 shall apply only to the assets acquired before a fictitious acquisition date under paragraph (4)), the amount calculated by the following formula: