1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff was awarded a bid price on March 6, 2001 and acquired ownership on the land in Seocho-gu Seoul Metropolitan Government, C, D, and E 4 land (total area of 1,547.7 square meters, hereinafter “instant land”).

B. On the ground of the instant land, Gtel was not owned by the Plaintiff (hereinafter “instant officetel”). However, around May 207, the Plaintiff transferred 1/4 shares of the instant land owned by the Plaintiff to the said officetel residents, and paid KRW 582,00,000 for the transfer price, and KRW 750,000 for the use of the said land from March 6, 2001 to the transfer date (hereinafter “instant key income”). However, the Plaintiff did not file a comprehensive income tax return on the said land portion.

C. On April 5, 2013, the Defendant deemed that the instant key income received by the Plaintiff constituted “other income” under Article 21(1) of the Income Tax Act as the land rent, which is the consideration for the creation of statutory superficies, and accordingly, rendered a correction and determination of KRW 69,679,270, global income tax for the year 2007, and then served on May 27, 2013 (hereinafter “instant tax payment notice”).

The Plaintiff appealed and filed an appeal with the Tax Tribunal on November 21, 2013, but was dismissed on March 10, 2014.

【Ground of recognition】 The fact that there has been no dispute, Gap evidence 3-1, Eul evidence 1-3, the purport of the whole pleadings and arguments

2. Whether the instant disposition is valid

A. (i) On May 9, 2013 and December 12, 2012, the employee charged with the Defendant’s summary of the instant tax payment notice sent the instant tax payment notice to the Plaintiff’s domicile on two occasions, but the Plaintiff’s absence was served by public notice. However, it is unclear whether the employee charged with the Defendant was actually visiting the Plaintiff’s domicile, and the relevant employee charged with the instant tax payment notice sent the Plaintiff’s Handphone.