1. The plaintiff's claim is dismissed.

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

1. On April 28, 2004, the provisional registration of the right to claim ownership transfer of 1/2 shares in the name of the Plaintiff and D (Plaintiff’s children) on April 28, 2004 with respect to the land of 1/2 shares in C forest land (hereinafter “instant land”) at the time when the land owned was permanently located, and on May 27, 2005, the principal registration on May 27, 2005, based on the provisional registration of the said 1/2 shares (transaction on May 23, 2005), was completed on February 11, 2015, with respect to each of the above 1/2 shares in E’s ownership transfer registration (the sale and purchase price on January 28, 2015 as the cause of the registration, and KRW 1.4 billion).

The Plaintiff and D filed a preliminary return of capital gains tax on each of the instant 1/2 shares in the transfer income of each of the instant land (=1.4 billion won x 1/2), each of the actual acquisition value (=1.4 billion won x 1.4 billion won x 1/2), and each of the gains on transfer, respectively.

On May 23, 2005, the Plaintiff and D submitted a real estate sales contract (the seller B, the buyer and the buyer D, and the purchase price of KRW 1.4 billion) as evidentiary documents for real acquisition value.

The Defendant, on the ground that the acquisition value and sale contract of this case were 621,121,238,327 won - the basic capital gains tax deduction of KRW 621,581 - the basic capital gains tax deduction of KRW 621,238,327 - the calculated tax amount of KRW 618,883,883,254 won - the additional tax for negligent tax returns of KRW 215,775,636 - the additional tax for negligent tax returns of KRW 21,57,577,572 - the additional tax for additional tax for additional tax returns of KRW 80,595, and other necessary expenses - the amount of KRW 848,151 capital gains tax of KRW 61,238,327 - the amount of capital gains tax for additional tax for additional tax of KRW 215,775,636, - the amount of capital gains tax for additional tax of KRW 29,647,5727,207

x) The Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on March 8, 2017, upon filing an objection on November 11, 2016, but on June 27, 2017.