1. The plaintiff's claim is dismissed.

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

1. The Plaintiff’s assertion was newly constructed on January 2, 2010 on the ground of the 2nd and 2nd lots of land in Ansan-si, Ansan-si, the Plaintiff sold 6 debentures in the same year and 2 debentures in the following year.

On July 8, 2013, the Plaintiff deemed that the said multi-household house falls under the business income of the housing construction and sales business under the Income Tax Act, and paid the relevant tax amount through each global income tax return in 2010 and 201, and the Defendant rendered the instant disposition to the Plaintiff on the ground that the Plaintiff transferred the instant land to C, a constructor of a multi-household house, KRW 500 million on January 4, 2010.

① However, as alleged by the Defendant, the Plaintiff received KRW 500 million from C on January 4, 2010 to make the time of the transfer of the instant land as the time when the transfer was made on January 4, 2010, and paid for the payment of KRW 500 million or completed the registration of transfer of ownership to the instant land under C’s name. As such, there is no fact that there is no basis under the Income Tax Act that the time of the transfer of the instant land was on January 4, 2010, and there is no fact that the Plaintiff received KRW 200 million from C on January 4, 2010. As such, there is no capital gains tax under the Income Tax Act because the instant disposition was erroneous in the application of taxation standards and its defect is so serious as to make it null and void. Accordingly, the confirmation of the disposition of this case is sought.

2. In full view of the purport of the entire pleadings in the statement No. 2-1 through No. 4 of the evidence No. 2-1, the Plaintiff asserted that, “Irre,” against the Defendant, the Plaintiff concluded a Dong business agreement with the Defendant to newly build and sell a multi-household house on the instant land by providing Irre, bearing building costs, and not transferring the instant land to C,” and that the instant disposition was revoked.