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 September 19, 200, the Plaintiff acquired the Songpa-gu Seoul Metropolitan Government B apartment No. 13 Dong 206 (hereinafter “the previous house”), but the reconstruction project was implemented for the previous house, and on September 30, 2004, the Plaintiff acquired the Songpa-gu Seoul apartment C apartment No. 114 Dong 1701 (hereinafter “the newly-built house of this case”).

B. After transferring the newly-built house of this case on February 15, 2008, the Plaintiff reported and paid KRW 181,274,400 to the Plaintiff.

C. On August 25, 2008, the Plaintiff filed a claim for correction on the ground that the transfer of the newly-built house in this case falls under the provisions on reduction or exemption of newly-built house under Article 99-3(1) of the former Restriction of Special Taxation Act (amended by Act No. 6762 of Dec. 11, 2002; hereinafter “former Restriction of Special Taxation Act”). The Defendant accepted the above claim for correction and refunded the transfer income tax to the Plaintiff.

On June 3, 2013, the Defendant notified the Plaintiff of the correction of KRW 240,82,390 (including additional tax paid in bad faith, KRW 61,224,810) of the transfer income tax in 2008 on the ground that the size of the newly-built house in this case is 170.7 square meters and the transfer value is 1.675 million won, and it does not constitute a high-class house and does not constitute reduction and exemption of newly-built house under the former Restriction of Special Taxation Act.

E. According to the decision of the Board of Audit and Inspection that the plaintiff appealed against this request, and that the amount of tax for unfaithful payment should be corrected, the defendant made a decision of correction that reduces the amount of tax for unfaithful payment of 61,224,810 won.

(hereinafter referred to as "disposition in this case") 179,597,580 won remaining after reduction (hereinafter referred to as "the disposition in this case") / The grounds for recognition / The entry in Gap 1, 3, 13, Eul 1 and 2 evidence (including paper numbers) and the purport of the whole pleadings.

2. Whether the disposition is lawful;

A. The Plaintiff’s assertion (1) The Restriction of Special Taxation Act takes into account the current domestic and foreign economic situation.