Whether it is possible to seek revocation of the disposition imposing capital gains tax;

In light of the fact that a preliminary return of capital gains tax is filed and the amount of tax is not paid within the statutory period, it cannot be deemed that a transfer income tax was paid without any correction as to the details of the preliminary return without deducting the amount of tax to be paid.

Article 114 (Determination, Revision and Notification of Tax Base for Transfer Income and Tax Amount)

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the plaintiff.

1. Purport of claim

The Defendant’s imposition of capital gains tax of KRW 2,921,070, additional dues of KRW 87,630, and increased additional dues of KRW 35,050 for the Plaintiff on September 15, 200, respectively, shall be revoked.

2. Purport of appeal

The part of the judgment of the court of first instance against the plaintiff falling under the order to revoke the below shall be revoked. The defendant shall revoke the disposition of imposition of capital gains tax of KRW 2,921,070 against the plaintiff on September 15, 2004.

The court's explanation of this case is the same as the corresponding part of the reasoning of the judgment of the court of first instance, and thus, it is citing this in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act

Therefore, the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.