1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On April 12, 2004, the Plaintiff acquired the land for a factory in Chungcheongnam-gun, Chungcheongnam-do (former land category: previous land category) and 3,785 square meters prior to D, and 2,284 square meters prior to D (hereinafter “instant land”) from B (hereinafter “the first transferor”).

B. After the Plaintiff transferred the instant land on November 7, 2016 (hereinafter “instant transfer”), on December 31, 2016, the Plaintiff calculated the transfer value at KRW 450,184,00, and the acquisition value at KRW 385,00 as indicated in the Plaintiff’s report details of capital gains tax, and reported and paid to the Defendant regarding the instant transfer income tax for KRW 16,092,560, which reverts to the year 2016.

22,974,028 won 33,729,9729,972 won in total of 31,450,184,00 won in total of 450,184,000 won in total of 385,000 won in total of 162,025,972 won in the transfer value of land (area) 1 C (256,704,000 won in 222,972 won in 31,454,028

C. On October 10, 2017, the Defendant deemed that the acquisition value of KRW 385,00,000 reported by the Plaintiff cannot be recognized as the actual transaction value at the time of the acquisition of the instant land, and calculated capital gains by using the acquisition value as KRW 60,122,173 at the conversion value, and notified the Plaintiff of the increase in capital gains tax of KRW 176,564,982 (including additional tax) accrued in 2016.

On October 20, 2017, the Defendant issued a disposition to reduce the transfer income tax for the year 2016 by 114,602,280 won (including additional tax) by reflecting the Plaintiff’s loss from the transfer of golf membership.

(hereinafter referred to as “instant disposition”), which was increased on October 10, 2017, and remains after reduction on October 20, 2017, is referred to as “instant disposition”). D.

On February 6, 2018, the Plaintiff appealed and filed a request for examination with the Commissioner of the National Tax Service, but the Commissioner of the National Tax Service dismissed the Plaintiff’s request on May 21, 2018.

【Legal basis for recognition】 Each entry in the evidence Nos. 1, 6, 7, and Eul Nos. 1 and 2 (including each number; hereinafter the same shall apply), and the purport of the whole pleadings

2. Whether the instant disposition is lawful