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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. On October 30, 1974, the Plaintiff purchased land listed in [Attachment List No. 1 (hereinafter “instant land”) and completed the registration of ownership transfer on the same day.
B. On the ground of the instant land, B, who is the husband of the Plaintiff, newly constructed a building listed in attached Table 2 (hereinafter “instant building”), and completed registration of ownership preservation on December 9, 1978.
C. On December 21, 2006, C, who is a father and wife of the Plaintiff, completed the registration of ownership transfer on the ground of donation on December 19, 2016.
On January 23, 2016, the Plaintiff concluded a sales contract with D and E to sell the instant land in KRW 840,000,000, and completed the registration of ownership transfer with respect to one half of each of the instant land to D and E on March 30, 2016, and C concluded a sales contract with D and E to sell the instant building in KRW 150,000,000 (hereinafter “each of the instant sales contracts”), and completed the registration of ownership transfer with respect to each of the instant buildings to D and E on March 30, 2016.
E. As to the instant land, the Plaintiff reported and paid KRW 157,751,280 to the Defendant by paying the transfer value of KRW 840,00,00 and KRW 168,231,00,00, which is the conversion value of acquisition value, as to the instant land. C reported and paid the transfer value of the instant building at KRW 150,00,000, and KRW 10,985,320, which is the standard market price at the time of acquisition, to the Defendant in 2016.
F. As a result of an on-site investigation with the Plaintiff, the Defendant: (a) divided the transfer value of the instant land into KRW 990,000,000 in proportion to the value calculated according to the standard market price at the time of the transfer, and converted acquisition value into KRW 955,550,668, on the ground that “the instant land and buildings were transferred together, and the classification thereof is unclear”; and (b) converted acquisition value of the instant land into KRW 191,372.