1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff acquired the ownership of each real estate in sequential order as indicated below.

(B) Each of the above real estate is named as indicated in the table abbreviation below, and the real estate listed in the table Nos. 1 through 3 is collectively referred to as "each of the above real estate", and in the case of collectively named housing sites and housing buildings listed in the table Nos. 1, it shall be referred to as "each of the above real estate", and in the case of collectively named housing sites and housing buildings listed in the table No. 1, it shall be referred to as "the instant housing". On October 1, 2008, the acquisition value (won) of real estate acquired by the sequence No. 58.90 square meters acquired on October 1, 2008, Seoul Special Metropolitan City, Gwanak-gu B-gu, Seoul Special Metropolitan City, and 5,000 square meters of housing sites for three-story B above on January 5, 2011, the above Category No. 1 land 88,285,000 square meters on October 11, 2013.

B. On October 13, 2014, the Plaintiff transferred each of the instant real estate in a lump sum at KRW 1.477 billion (hereinafter “instant transfer”). At the time of the instant transfer, the Plaintiff did not determine the transfer value for each of the instant real estate at the time of the instant transfer.

After the transfer of this case, on February 17, 2015, the housing site and land No. 1 were merged into land No. 2, and on March 18, 2015, the housing building was destroyed.

C. Since then, as indicated below [Attachment 1], the Plaintiff calculated gains on transfer of each real estate of this case by regarding the transfer of housing of this case to the Defendant on November 13, 2014, as indicated below, by deeming the “individually announced land price” as the “building Standard Market Price” (hereinafter “Building Standard Market Price”) by the Commissioner of the National Tax Service, and the “individually announced land price” as each standard market price, and calculating the gains on transfer of each real estate of this case by dividing the said transfer value according to the standard market price ratio.

The transfer income tax of 1,250,073 was reported and paid for the transfer of land of 1,250,073.

B CD

D. From May 8, 2017 to May 27, 2017, the Defendant conducted a tax investigation of capital gains tax on the Plaintiff, and as a result of the tax investigation, pursuant to the Income Tax Act and subordinate statutes, on the instant housing.