Therefore, it is inappropriate to dismiss the petition without going through the procedure of the previous trial.

Administrative litigation on any disposition under tax-related Acts shall be subject to a request for evaluation or adjudgment under the Framework Act on National Taxes, a decision thereon, or a request for evaluation and a decision thereon under the Board of Audit and Inspection Act, and it is illegal after being filed without going through the preceding trial procedure.

209Guhap14645 Revocation of Disposition of Imposing capital gains tax

KoreaA

○ Head of tax office

April 8, 2010

April 27, 2010

1. The lawsuit of this case shall be dismissed.

2. The plaintiff shall bear the litigation costs.

The Defendant’s disposition of imposition of capital gains tax of KRW 20,004,830 (20,845,020 in the column of the claim seems to be a clerical error in the amount of KRW 20,004,830 in the amount of KRW 20,00,00,020) for the Plaintiff on September 1, 2009 is revoked.

1. Circumstances of dispositions;

A. On December 2, 199, the Plaintiff purchased 473-1 Do, ○○, ○, ○, 003-1 Do, and 2,185 m2 (hereinafter referred to as “land before subdivision”). On April 25, 200, the land category was changed to miscellaneous land on April 25, 200, and the 128 m28 m2 was divided into 473-3, the same as the same on April 20, 2005. The land before the division was 473-1 m2,057 m2,057 m2 (hereinafter referred to as the “instant land”) and completed the registration of ownership transfer on December 15, 199, and thereafter, the land and the instant 473m2,07 m2,07 m2,07 m2,747 m2,705 m2,797 m2,074.

B. Meanwhile, on November 12, 2006, the Plaintiff sold 310,100,000 square meters of land for 4-3 square meters, △△-dong, △△△-dong, which was acquired from Nonparty ○○○○, to Nonparty E at a voluntary auction.

C. The Defendant: (a) calculated the transfer value of the instant land at KRW 127,839,209 in proportion to the ratio of the appraised value of the instant land to the appraisal value of the instant land, among the appraisal value of the instant common collateral; and (b) calculated the transfer value of the instant land at KRW 127,839,209; and (c) calculated the transfer value at KRW 40,000,000 as confirmed in the details of the transfer income tax reported by the UAA under the said paragraph; (d) on September 1, 2009, the transfer value of the said land at KRW 310,100,000, and the acquisition value at KRW 309,000,000, the acquisition value at KRW 20,04,830 for the Plaintiff for the year 206

[Reasons for Recognition] Facts without dispute, Gap evidence 1, 2, Eul evidence 1 to 4 (including the number of each branch), the purport of the whole pleadings

2. Whether the lawsuit of this case is legitimate

A. Defenses before the merits

The defendant asserts that the lawsuit of this case is unlawful, as it was filed without going through legitimate procedure of the previous trial.

B. Determination

According to Articles 55(1) and 56(2) and (4) of the former Framework Act on National Taxes (amended by Act No. 9911, Jan. 1, 2010), an administrative litigation against a disposition under tax-related Acts shall undergo a request for examination or adjudgment under the Framework Act on National Taxes and a decision thereon, or a request for examination or a decision thereon under the Board of Audit and Inspection Act, and there is no evidence to acknowledge that the plaintiff has undergone such a procedure, and the plaintiff has not undergone such procedure before filing the lawsuit in this case. Thus, the lawsuit in this case is unlawful as it was filed without the above procedure.

3.In conclusion

Thus, the lawsuit of this case is dismissed.