1. The Defendant’s disposition of imposition of capital gains tax of KRW 179,315,300 against the Plaintiff on January 2, 2013 is revoked.

2...

1. Basic facts

A. The Plaintiff acquired real estate from B on October 205, 2005, the Plaintiff: (a) acquired C & C-377 square meters (hereinafter “instant land”); (b) on December 20, 2010, the Plaintiff newly built a two-story commercial building (1st 308.5 square meters, 2nd 186.14 square meters) on the said ground; and (c) on May 2, 2011, owned a building of 83.87 square meters on the two-story of the said commercial building (hereinafter “instant building”); (d) transferred the instant new construction and extended commercial building to D and E on July 5, 201, the instant land and building amounting to KRW 1,260,000,000.

B. On July 11, 201, the Plaintiff reported and paid the transfer income tax to the Defendant on July 11, 201; the transfer value of the instant land and buildings is KRW 1,260,000,000, the actual transfer value; on the ground that the acquisition value of the instant land and buildings cannot be confirmed at the time of acquisition, the Plaintiff scheduled and paid the transfer income tax of KRW 2,278,390,00, the acquisition value converted according to the standard market price as follows.

Section 709,173,875 won 287,660,695 won 263,165,430 won 1,260,000 won 702,953,051 won 271,87,541 won 255,739,769 won 1,230,570,361 won for the total value of the second floor of the building of the instant building of the instant case on the first floor.

C. On January 2, 2013, the Defendant issued a revised disposition to increase or decrease capital gains tax on the Plaintiff. Since the acquisition value of the instant land and the new construction part of the instant building can be confirmed at the time of acquisition, the Defendant applied 609,939,167 won (the instant land) and 174,719,751 won (the new construction part of the instant building), which is the real acquisition value, and the acquisition value of the extended part of the instant building cannot be confirmed at the time of acquisition, and as it is impossible to verify the actual transaction value at the time of acquisition, the Defendant issued a revised disposition to increase or correct capital gains tax on the amount calculated by applying 71,393,714 won, which is the conversion acquisition value, after deducting the said tax amount scheduled and paid by the Plaintiff, which

The following is the case.