1. All of the plaintiff's claims are dismissed.

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

1. Details of the disposition;

A. On November 25, 2002, the Plaintiff sold in KRW 463,00,00 buildings with three floors (hereinafter collectively referred to as “instant real estate”) consisting of C, C, 229.8 square meters, and concrete buildings consisting of the above land and buildings on the land, which are owned by the Plaintiff, for KRW 463,00,000. On February 10, 2003, the Plaintiff completed the registration of ownership transfer in the name of B with respect to the instant real estate.

B. On April 7, 2013, the Plaintiff reported the transfer income tax at KRW 391,624,205 with the acquisition value of the instant real estate as well as KRW 404,00,000 with the transfer value as KRW 391,624,205.

C. On June 11, 2012, B filed a transfer income tax return with the acquisition value of the instant real estate as KRW 463,00,000. Upon reviewing the sales contract, etc. submitted by B, the head of the Geumcheon District Tax Office determined that the acquisition value of the instant real estate in B was reasonable. On April 23, 2014, B notified the Defendant of taxation data.

Although the Plaintiff transferred each of the instant real estate to B at KRW 463,00,000, the Defendant determined that the reported transfer value was underreporting, and on May 13, 2014, notified the Plaintiff of the correction of capital gains tax of KRW 44,848,890 (including additional tax).

(hereinafter “instant disposition”) e.

On December 15, 2014, the Plaintiff filed a request for examination with the Commissioner of the National Tax Service, but the Commissioner of the National Tax Service dismissed the Plaintiff’s request for examination.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 2, 6, 7, Eul evidence Nos. 1 and 2 (including branch numbers), the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s primary claim and judgment 1) The instant disposition was rendered after the lapse of five years from June 1, 2004, which was the initial date of the exclusion period of imposition, and is invalid. 2) Article 26-2(1)1 of the former Framework Act on National Taxes (amended by Act No. 12848, Dec. 23, 2014; hereinafter the same) to determine that the instant disposition was invalid.