1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. B: (a) on December 10, 1995, acquired ownership of 1/2 of the share of 694 square meters in the area of 1/2 of 694 square meters in the area of 1/300,000 in the area of 4,1666 square meters in the area of 4,000 square meters in the area of Jeonbuk-gun, Jeonbuk-gun, the Plaintiff entered into a contract with the Plaintiff on March 9, 2010 to sell the instant land at KRW 32,035,00

B. B completed the registration of ownership transfer on May 20, 2010 with respect to the instant land to E on May 24, 2010. On May 24, 2010, E completed the registration of ownership transfer on the ground of sale, and on May 24, 2010, E completed the registration of ownership transfer on the ground of sale to F and G for 1/2 shares out of 1/2 shares out of 694 square meters in the area of 1/2 shares in the area of 1/2 shares in the area of 4166 square meters in the area of Danan-gun, Danan-gun, Jeonbuk-gun, and to F and G for each of the aforementioned shares.

C. As a result of the investigation of capital gains tax with respect to the Plaintiff, etc., the Defendant deemed that the Plaintiff acquired the instant land from the Plaintiff B in KRW 260 million and transferred it in KRW 418 million to F and G, and thus, imposed capital gains tax of KRW 145,050,400 on the Plaintiff for the year 2010.

hereinafter referred to as "the disposition of this case"

(D) On June 11, 2015, the Plaintiff dissatisfied with the instant disposition, filed an appeal with the Tax Tribunal on June 11, 2015, but was dismissed on November 9, 2015. [The Plaintiff did not dispute the grounds for recognition, and the purport of the entire pleadings, as stated in Gap’s evidence Nos. 1, 4 through 6, and Eul’s evidence No. 1.

2. Whether the instant disposition is lawful

A. The Plaintiff asserted that the instant land was designated as a hot spring district, and the Plaintiff purchased the instant land; paid intermediate payment of KRW 100 million to B; and subsequently, the Plaintiff rescinded the sales contract with B on the ground that it was impossible to develop hot spring.

Since then, B sold the instant land to F and G, and only F paid the down payment and intermediate payment to be returned to B to the Plaintiff by F in lieu of the Plaintiff, and the sales contract between B and E, E, F, and G was concluded regardless of the Plaintiff.

In other words, the Plaintiff purchased the instant land from B and purchased it to F and G.