1. The plaintiff's claim is dismissed.

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

1. (1) On May 11, 1984, the Plaintiff respectively acquired B forest No. 35,504 square meters, C forest No. 21,818 square meters, D forest No. 17,752 square meters, on May 15, 1985, E forest No. 31,140 square meters, on January 5, 1988, F forest No. 70,711 square meters, G forest No. 108,397 square meters (hereinafter the above F forest and G forest collectively referred to as "land No. 1"), H forest No. 117,422 square meters (hereinafter referred to as "point B land"), and on April 30, 2014, the Plaintiff sold the land No. 7 C forest land as KRW 1,760,000,000, and paid the remaining amount of transfer price to the Defendant as the actual transaction price No. 20431, Jul. 21, 2014.

F GE E CD DH from February 11, 2015 to June 13, 2015, the Defendant conducted a field investigation of capital gains tax, and on October 1, 2015, the amount calculated by deducting KRW 4,474,222,980,980, which was already paid from the sum of KRW 1,943,587,030 (including additional tax) for capital gains tax for the year 2014 by denying and converting the acquisition value reported on the ground that the actual acquisition value of land is unclear.

The instant disposition that decided and notified the increase in B was made.

On December 30, 2015, the Plaintiff lodged an appeal to the Tax Tribunal on the instant disposition, but the Tax Tribunal dismissed the appeal on March 16, 2016.

【Non-contentious facts, Gap’s evidence 2-1, 2, 3, Gap’s evidence 3, 4, 5, 15, Eul’s evidence 1 and 2, and the purport of the whole pleadings

2. The acquisition value, when calculating the gains on transfer of land, shall be the actual transaction value incurred for the acquisition of the assets, and it shall not be confirmed the actual transaction value at the time of acquisition.