1. The instant lawsuit shall be dismissed.

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

1. Details of the disposition;

A. On March 19, 2002, the Plaintiff acquired C apartment 204 Dong 802 (hereinafter “instant real estate”) in the Suwon-si Suwon-si District from B (hereinafter “instant real estate”).

B. On March 4, 2014, the instant real estate was sold to E in the auction procedure for D’s real estate rental.

C. On May 30, 2014, the Plaintiff calculated capital gains tax of KRW 278,00,000 with the acquisition value of the instant real estate as well as KRW 295,100,000 with the transfer value of KRW 295,10,00, and subsequently made a preliminary return of capital gains tax to pay capital gains tax of KRW 583,50,00, including an erroneous payment for arrears.

On September 11, 2014, the Defendant issued a notice of correction of KRW 15,082,549 for the transfer income tax reverted to year 2014, on the ground that the acquisition value of the instant real estate reported by the Plaintiff is unclear, by converting the acquisition value of the instant real estate into KRW 175,798,956, on the ground that the acquisition value of the instant real estate was unclear.

(hereinafter “instant disposition”) e.

The Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on December 2, 2014. However, the Tax Tribunal dismissed the Plaintiff’s appeal on May 11, 2015, and the foregoing decision of dismissal was served on the Plaintiff on May 13, 2015.

[Ground of recognition] Facts without dispute, Gap evidence 1, Eul evidence 1, Eul evidence 1, 2, 7, 12, the purport of the whole pleadings

2. The plaintiff's assertion was made on the ground that the acquisition value of the real estate of this case is unclear, but the plaintiff acquired the real estate of this case from B in KRW 278,00,000. Thus, the disposition of this case, which differs from this premise, is unlawful.

3. Determination as to the defendant's defense prior to the merits

A. On May 13, 2015, a written decision of dismissal issued by the Tax Tribunal regarding the instant disposition was served on the Plaintiff. The instant lawsuit was brought on August 21, 2015, and 90 days have elapsed since the date on which the notice of dismissal issued by the said Tax Tribunal was served.