1. The plaintiff's claim is dismissed.

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

Details of the disposition

On November 17, 2011, the Plaintiff was donated by the network B (hereinafter “B”) holding 10.4% of the Plaintiff’s shares, which was 10.4% of the Plaintiff’s shares, to Gangseo-gu Seoul Metropolitan Government C and D land 5,665.2 square meters (hereinafter “the entire land of this case”).

(hereinafter “instant donation”). The Plaintiff calculated the market price of the entire land in 201 based on the publicly assessed individual land price in 201, 29.4 billion won, and reported corporate tax for the business year 201 by including the relevant amount in gross income.

On March 6, 2012, the Plaintiff prepared a sales contract with E Co., Ltd. (hereinafter “E”) with a content that sells part of the entire land of this case to KRW 4,958 square meters (hereinafter “instant land”) at KRW 37.5 billion (hereinafter “the sales price of this case”).

In the process of investigating inheritance tax on B around September 2015, the Seoul Regional Tax Office: (a) deemed that the acquisition value of the Plaintiff’s entire land of this case should be calculated on the basis of the sales value of this case, not the officially assessed individual land price in 2011; and (b) notified the Plaintiff of the pre-announcement of taxation by setting the acquisition value of the entire land of this case at KRW 42.8 billion; (c) the Plaintiff filed a request for pre-assessment review with the Commissioner of the National Tax Service on October 23, 2015; and (d) the Commissioner of the National Tax Service partially accepted the Plaintiff’s claim and rendered a decision that “the acquisition value shall be calculated

In accordance with the result of the foregoing pre-assessment review, the Defendant issued a revised and notified the Plaintiff on February 15, 201 of corporate tax 3,442,629,960 (including additional tax) for the business year 201, by applying the officially assessed individual land price in 2011 to the instant land, and to the remaining land except for the instant land among the entire land of this case, and on February 15, 2016 to the Plaintiff.

(hereinafter “instant disposition”). On May 13, 2016, the Plaintiff dissatisfied with the instant disposition, filed an appeal with the Tax Tribunal on May 13, 2016.