1. All of the plaintiff's claims are dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Basic facts

A. (1) On February 25, 2002, the Plaintiff and B acquired 1/2 shares each of the 1/2 shares of the North-gu Seoul Metropolitan City (hereinafter “instant land”) and transferred the instant land to a third party on July 28, 2006 (hereinafter “instant transfer”).

(2) On September 28, 2006, the Plaintiff calculated the transfer value of the instant land as the standard market price on the premise that it is a business land, and reported that there was no amount of capital gains tax attributed to the period of 2006 in the North Mine District Tax Office.

(3) The director of the North Mine District Tax Office had a regular business audit and cadastral register of the director of the Gwangju Regional Tax Office that the instant land was subject to the actual transaction price as the land for non-business use, and limited to the Plaintiff’s co-ownership of KRW 4,557,60,000, which is the transaction price stated in the real estate register for the instant land.

B. On July 3, 2008, the Plaintiff determined and notified the Plaintiff of KRW 334,314,154 of the transfer income tax accrued in the year 2006 and the additional tax amount of KRW 73,248,231 of the faithful return and payment (hereinafter “instant tax disposition”).

(4) On April 24, 2009, the Tax Tribunal rendered a ruling to correct the tax base and tax amount according to the results of re-audit of the details of the designation of urban planning facilities and the actual use status of the instant land.

(5) On May 8, 2009, the director of the tax office having jurisdiction over the North Mine District Tax Office completed re-audit according to the above ruling, which is the land for non-business use, and the instant taxation that was determined by the actual transaction price was maintained at a legitimate point.

B. (1) The Plaintiff asserted that the instant taxation disposition should be revoked due to its illegality, and filed a lawsuit against the head of the North Mine District Tax Office seeking the revocation of the instant taxation disposition.

(2) The Gwangju District Court rendered the instant taxation disposition lawful on April 1, 2010.