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 23, 2008, while the Plaintiff and B owned a D hotel located in Gangwon-do Iron-gun and two other lots of land (hereinafter “instant real estate”), they transferred to two persons, including E and F, around June 20, 2013, and did not report the transfer income tax.

B. On April 1, 2014, the Defendant deemed the transfer value of the instant real estate as KRW 2.5 billion and the acquisition value as KRW 1,600,03,110, and determined and notified the Plaintiff of KRW 137,933,040 as transfer income tax for the year 2013.

(hereinafter in this case).

The plaintiff filed a formal objection and a request for review, but all of them were dismissed.

[Ground of recognition] Facts without dispute, Gap 1, 2, Eul 1, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The actual transfer value of the Plaintiff’s assertion of this case is KRW 1.955 million, but only 2.5 billion in the seal of approval agreement in order to have the transferee of this case borrow a large amount of money.

Therefore, the instant disposition that deemed the transfer value of the instant real estate as KRW 2.5 billion is unlawful.

B. Determination 1) According to Article 96(1) of the Income Tax Act, the transfer value of real estate shall be based on the actual transaction value in calculating the transfer income tax. In addition, barring any special circumstance, the seal of approval signed by the parties to the transaction and affixed with the seal of approval of the head of the Si/Gun, etc. shall be presumed to have been prepared according to the sales contract between the parties, and the assertion that the contract was prepared differently from the actual transaction value shall be proved (see Supreme Court Decision 93Nu2353, Apr. 9, 193). 2) In this case, according to each of the evidence evidence Nos. 6-1 and 3, the sale price is 2.5 billion won in the certificate of approval for the transfer of the real estate submitted by the Plaintiff. Thus, the Plaintiff must prove that the transfer value of the real estate of this case is 2.5 billion won, not in the certificate of approval.

3. However, entry of Gap evidence 4, 6-1, 2, and 18-2, respectively.