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 November 1, 201, the Plaintiff acquired accommodation and its site in the Dong-gu, Gwangju (hereinafter “instant real estate”) on November 1, 201, and transferred the said site on September 5, 2014.

B. On December 1, 2014, the Plaintiff reported the transfer value of KRW 275,00,000, acquisition value of KRW 203,739,000, and necessary expenses to the director of the tax office having jurisdiction over the transfer of the instant real estate at KRW 76,324,470, when filing a preliminary return on the tax base of capital gains tax following the transfer of the instant real estate.

C. However, as a result of conducting a tax investigation on the Plaintiff, the Defendant excluded KRW 34,846,530, among necessary expenses, from necessary expenses on the ground that there is no evidence, and issued a correction notice of KRW 3,643,560, the capital gains tax on January 5, 2016 (hereinafter “instant disposition”).

On March 10, 2016, the Plaintiff filed an appeal against the instant disposition with the Tax Tribunal, but the Tax Tribunal dismissed the Plaintiff’s appeal on July 22, 2016.

[Reasons for Recognition] No dispute exists, Gap evidence Nos. 1 through 5, Eul evidence No. 1, and the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The gist of the Plaintiff’s assertion is that, while remodeling the instant real estate, the Plaintiff spent at least KRW 90,00,000 as construction expenses, etc., the Plaintiff’s total necessary expenses reported at the time of the initial preliminary return of the capital gains tax base should be recognized as necessary expenses

Therefore, the instant disposition is unlawful on a different premise.

B. On the other hand, the burden of proof of the tax base, which is the basis of taxation in a lawsuit seeking revocation of a disposition of income tax, shall be imposed on the tax authority, and the tax base shall be deducted necessary expenses from the revenue, so the burden of proof of revenue and necessary

However, the necessary expenses are only favorable to the taxpayer, and most of the facts that generated necessary expenses are controlled by the taxpayer.