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 May 30, 2003, the Plaintiff acquired two and three lots of land outside B and its ground buildings (hereinafter “instant building”) and transferred on June 29, 2010.

B. On May 31, 2011, the Plaintiff reported and paid KRW 1,389,000 as capital gains tax for the year 2010, with the acquisition value of the instant real estate as KRW 1.776 billion and the transfer value as KRW 1.8 billion.

C. Of the amount reported by the Plaintiff as acquisition value, the Defendant did not recognize KRW 276 million as necessary expenses for remodeling construction costs for the instant building. On January 2, 2014, the Defendant notified the Plaintiff of KRW 84,531,110 as transfer income tax for the year 2010.

(hereinafter “instant disposition”) D.

On March 26, 2014, the Plaintiff filed an objection with the Director of the Regional Tax Office of Busan, but was dismissed. On June 23, 2014, the Plaintiff filed an appeal with the Tax Tribunal, but was dismissed on September 2, 2014.

[Ground of recognition] Facts without dispute, Gap evidence 5, Eul evidence 1 and 2 (including branch numbers; hereinafter the same shall apply), the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. On August 5, 2003, the Plaintiff asserted that the construction contract for remodeling of the building of this case was entered into with Geumcheon Mine Construction Co., Ltd. (hereinafter “Seoul Mine Construction”) and paid the construction cost of KRW 276 million in cash or check to the Geumcheon Construction.

Therefore, the instant disposition that did not recognize the construction cost of KRW 276 million as necessary expenses under different premise is unlawful.

(b) as shown in the attached Form of the relevant statutes;

C. The burden of proof of the tax base, which is the basis of taxation in a lawsuit seeking revocation of the tax disposition, is located at the tax authority, but the necessary expenses are favorable to the taxpayer and most of the facts that generated necessary expenses.