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 July 25, 200, the Plaintiff acquired and owned shares in co-ownership (hereinafter “instant share in land”) of 3,460.59 square meters in the aggregate of 3,460 square meters in 3,460.59 square meters in I forestry and 432.13 square meters in the area of 607.38 square meters in the Dong-gu, Chungcheongnam-gu, Seoul, and 606.68 square meters in D forest and 607.38 square meters in the forest and 607.38 square meters in the forest and 338.53 square meters in the forest and 434 square meters in the forest, G forest and 433.54 square meters in the forest and 432.13 square meters in the forest and 432.20 on August 20, 2010.

B. On October 1, 2010, the Plaintiff reported and paid KRW 160,450,00 to the Defendant the transfer value of the instant land shares, KRW 211,140,319, KRW 197,747,998, and necessary expenses, KRW 8,077,420, and KRW 5,314,901, respectively.

C. On April 15, 2016, the Defendant denied the acquisition value on the ground that the acquisition value reported by the Plaintiff is unclear, and notified the Plaintiff of the correction of KRW 76,519,350, capital gains tax attributed to the year 2010 (hereinafter “instant disposition”).

The Plaintiff appealed against the instant disposition and filed an appeal with the Tax Tribunal, but was dismissed on November 18, 2016.

[Ground of recognition] Facts without dispute, Gap evidence 1 to 4, Eul evidence 1 to 4, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. On July 10, 200, the Plaintiff asserted that the Plaintiff acquired and owned the instant land share in KRW 340,000,000 from B, and exchanged the instant land share and KRW 502 of the L Building (hereinafter “the instant building”) outside Korea and only one parcel of land (hereinafter “the instant building”) on the proposal of October 25, 2004, with the ownership of the instant land and KRW 340,00,000. The instant transfer income tax must be imposed on B who is the actual owner of the instant land.

(b) Article 14 (Real Taxation) (1) of the Framework Act on National Taxes where the ownership of the income, profit, property, act or transaction subject to taxation is merely nominal and a person to whom such income, profit, act or transaction belongs exists;