1. The plaintiff's claim is dismissed.

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

Details of the disposition

The Plaintiff acquired the instant real estate on January 27, 200 on the Seongbuk-gu Seoul Metropolitan Government B large 2,153 square meters, C large 61 square meters, D large 19 square meters, and five bonds on the ground thereof (hereinafter collectively referred to as “instant real estate”), and transferred the instant real estate on October 18, 2013, and on December 31, 2013, the Plaintiff reported the transfer income tax for the acquisition price of the instant real estate at KRW 3.65 billion to the Defendant with the transfer price at KRW 4.985 million and the transfer price at KRW 4.95 million to the Defendant.

As a result of the on-site investigation with respect to the Plaintiff, the Defendant confirmed that the sales price of the instant real estate was KRW 1.65 million through the sales contract attached to the report of transfer income tax of E and F (one half shares, respectively), the former owner of the instant real estate, and through the confirmation of the fact of sale and purchase prepared by the Plaintiff, and subsequently corrected and notified the Plaintiff on July 14, 2016 of the acquisition price of the instant real estate for the reason that the actual acquisition price was KRW 4.94 billion, the final price was KRW 4.4 billion, on the ground that the latter owner, G and five other than G, the latter owner, and the latter acquisition price was KRW 1.65 billion, and the transfer price was KRW 4.94 billion, and the transfer price was KRW 4.94 billion,000,000,060, which was KRW 915,355,060,00 for the Plaintiff on July 14, 2016.

(2) The Plaintiff filed an appeal with the Tax Tribunal on October 12, 2016, but was dismissed on January 5, 2007.

[Grounds for recognition] The acquisition value of real estate shall be based on the actual transaction value, and if the actual transaction value is not known, the acquisition value of real estate shall be based on the actual transaction value in calculating the purport of the disposition in this case as to whether the disposition in this case is legitimate or not, and the actual transaction value shall be based on the conversion value.

Although the Plaintiff lost a sales contract on the instant real estate, the officially assessed individual land price and the standard market price at the time of the purchase of the instant real estate were totaling KRW 2.466,625 million, and the standard market price at the time of the sale of the instant real estate was KRW 4.3 billion, which was at the time of the Plaintiff’s sale of the instant real estate, and the appraised