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 May 207, the Plaintiff transferred the Eunpyeong-gu Seoul (hereinafter “the instant house”) No. 2(b) (hereinafter “the instant house”) registered as the Plaintiff’s owner around May 2007, as a pastor of the Korea Egymna B church (hereinafter “B church”).

B. On May 31, 2007, the Plaintiff filed a preliminary return on the tax base of capital gains in relation to the above transfer, and the transfer value is KRW 82,440,00, the actual transaction value, and the acquisition value is KRW 72,217,587, the conversion value on the ground that the actual acquisition value cannot be confirmed, respectively, and the transfer value is KRW 8,874,461, which is calculated accordingly, is below the general tax rate of 50%. After filing a return by applying the same, the Plaintiff voluntarily paid KRW 3,93,500, the transfer income tax under the above report.

C. On April 9, 2013, the Defendant, rather than KRW 72,217,587, which was the conversion value of the building of this case reported by the Plaintiff, did not amount to KRW 40,000,000, the transfer value of the instant house transferred the instant house to the Plaintiff and reported by D, who was the owner of the instant house, was deemed as the owner of the instant house, and applied 60% of the transfer value calculated accordingly to the amount of the transfer income calculated, deeming the Plaintiff as a multi-household, and notified the Plaintiff of the rectification of the transfer income tax of KRW 24,23,090 (including additional tax of KRW 9,362,846) for the year 207.

(hereinafter “instant disposition”) D.

The Plaintiff dissatisfied with the above disposition and filed an appeal with the Tax Tribunal on October 18, 2013 on June 11, 2013, but was dismissed on February 4, 2014.

[Reasons for Recognition] Unsatisfy, entry in Eul's Evidence 1 to 6 (including each number in the case of additional number), all the arguments.

2. Whether the disposition is lawful;

A. The Plaintiff’s assertion that the instant house is the church’s property acquired from the funds of the B church in fact and placed in the name of the Plaintiff.

Under the provisions of the Income Tax Act, when one household owns a house, it is subject to heavy taxation, and the church which is a religious organization is a religious organization.