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 August 4, 1997, the Plaintiff acquired B Dae-si B, B, 826 square meters due to inheritance, and 508 square meters prior to C on September 4, 1997 (the sum of each of the above lands collectively referred to as “the instant land”). The instant land is located within the land transaction permission zone.

B. On February 16, 2006, the Plaintiff entered into a sales contract with D Co., Ltd. and E (hereinafter collectively referred to as “D”) to sell the instant land in KRW 1,231,00,000 (hereinafter referred to as “instant sales contract”). On the same day, the Plaintiff received KRW 1,231,00,000 from D, and completed the registration of the instant land in the name of F Co., Ltd. (hereinafter referred to as “F”) on February 22, 2006.

C. On January 30, 2009, the designation of the land transaction permission zone was revoked. The Defendant decided and notified the Plaintiff on December 7, 2015, on the ground that the Plaintiff did not report the transfer income tax within two months from the last day of the month in which the date of permission for land transaction or the date of cancellation falls, even though the land transaction permission zone was located within the land transaction permission zone, on the ground that the Plaintiff did not report the transfer income tax within two months from the last day of the month in which the date of permission for land transaction or the date of cancellation falls.

(hereinafter referred to as "the disposition of this case") d.

The Plaintiff appealed and filed an objection against the Defendant on March 7, 2016, but the objection was dismissed on April 22, 2016, and the Tax Tribunal requested a trial on July 19, 2016, but the appeal was dismissed on December 28, 2016.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 5, 7, 8, Eul evidence Nos. 1 and 2, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion 1 concluded a sale contract with D on February 16, 2006 for the land of this case, received the purchase price on the same day, and thereafter, when making a trust registration, it is necessary to attach land transaction permission to the land transaction permission. The plaintiff's assertion 1 made a sale contract for the purpose of avoiding land transaction permission on February 22, 2006.