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 August 16, 2004, the Plaintiff acquired and owned B forest Nos. 1,983 square meters (hereinafter “instant land”) from two other parties, namely, C, and sold 3.6 billion won to D on December 22, 201, but did not report capital gains tax.

B. In imposing capital gains tax on the Plaintiff on August 1, 2014, the Defendant: (a) deemed that the Plaintiff’s transfer price of the instant land is KRW 3.6 billion; and (b) deemed that the acquisition price is unclear; and (c) determined and notified the Plaintiff as KRW 632,468,07, which is the conversion price compared to the officially announced land price at the time of its acquisition ( = 3.6 billion x the officially announced land price at the time of its acquisition / the officially announced land price at the time of its acquisition / the officially announced land price at the time of its acquisition /

(hereinafter “instant disposition”). C.

Upon raising an objection on November 17, 2014 and dismissal on December 19, 2014, the Plaintiff filed a request for examination with the Commissioner of the National Tax Service on February 13, 2015, but was dismissed on May 12, 2015.

[Reasons for Recognition] Unsatisfy, Gap evidence Nos. 1, 2, 4, Eul evidence Nos. 1, 4 through 9, the purport of the whole pleadings

2. Determination of legality of the instant disposition

A. On June 11, 2004, the Plaintiff asserted that the Plaintiff made a sales contract with the seller C, E, F3 and the sales price for the instant land KRW 1.8 billion, and the down payment KRW 200 million on the date of the contract, the intermediate payment KRW 800 million on July 15, 2004, and the remainder KRW 800 million on August 10, 2004, and paid all the sales price.

Since the Plaintiff was operating a construction company at the time, a large number of cash was in possession, and the sales amount was paid in cash and check, and some of which was paid by the Plaintiff on October 2, 2003, the Plaintiff paid KRW 80 million of the sales price of New Tech shares at KRW 200,000.

Therefore, the transfer income tax should be calculated by using the acquisition value of the instant land as the actual transaction price of the said KRW 1.8 billion. The instant disposition, the acquisition value of which was converted differently, is unlawful.

(b).