1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. Details of the disposition;

A. On September 10, 2002, the Plaintiff purchased a building of three floors above the ground level 455.1 square meters and three floors above the ground level located on the Busan Northern-gu, Busan (hereinafter “instant bath”) from B, and completed the registration of ownership transfer on October 25, 2002, and completed the registration of ownership transfer on August 28, 2012 to D on May 31, 2012.

B. On October 31, 2012, the Plaintiff reported the transfer income tax for the taxable year 2012 with the acquisition value of KRW 1,455,00,000 and the transfer value of KRW 1,480,000,000.

C. Since then, the Defendant: (a) deemed the acquisition value as KRW 1,430,00,00 based on the newly presented contract, and notified the Plaintiff of the correction and notification of the transfer income tax for the year 2012; (b) on October 13, 2014, the Plaintiff issued a correction and notification of the acquisition value as KRW 1,249,936,717, the conversion price for the reason that the acquisition value is unclear; and (c) on October 13, 2014, the Plaintiff issued a correction and notification of the transfer income tax

(hereinafter “instant disposition”) D.

The Plaintiff filed a tax appeal through the filing of an objection, but was dismissed on May 12, 2015.

[Ground of recognition] Facts without dispute, Gap evidence 3, 4, Gap evidence 7-2, Gap evidence 8, 9, Eul evidence 1 through 5, the purport of the whole pleadings

2. Determination on the legitimacy of the instant disposition

A. The Plaintiff’s assertion 1) On the condition that D takes over KRW 18,058,00,000, total of KRW 1800,000,000, including the instant bathing and D’s loan, which is a collateral loan of KRW 990,00,00,000, and the amount of KRW 18,000,00,000, such as the refund claim of lease deposit, etc., the Plaintiff and D shall be subject to the condition that D shall take over the instant bathing and D’s market price of KRW 180,00,000,000, the amount of KRW 180,000 and KRW 362640,40 (hereinafter “D’s real property”).

As the Plaintiff exchanged, the transfer value of the instant bath is KRW 1,238,00,000 (=1,058,000 + 180,000,000). (ii) The Plaintiff acquired the instant bath bath in KRW 1,430,00,000, and there is a actual transaction price, and thus, the Defendant has this effect.