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 5, 2002, the Plaintiff completed the registration of ownership transfer on the grounds of sale on May 9, 2001 with respect to B large 1,390.1 square meters (hereinafter referred to as “sub-owned land”) in Daegu Northern-gu, Daegu-gu (hereinafter referred to as “instant land”). On March 3, 2014, the Plaintiff sold the pertinent land to C with a purchase price of KRW 1.7 billion and completed the registration of ownership transfer in the name of C on April 14, 2014.

B. On May 15, 2014, the Plaintiff: (a) filed a preliminary return of transfer income tax for the year 2014 with the transfer value of the pertinent land KRW 1.7 billion; and (b) paid KRW 227,070,192 accordingly.

C. After doing a tax investigation with respect to the Plaintiff, the Defendant confirmed that the Plaintiff acquired the pertinent land in KRW 798 million, and subsequently notified the Plaintiff of KRW 126,714,820 of the transfer income tax for the year 2014, on December 16, 2016.

(hereinafter “instant disposition”) D.

On February 10, 2017, the Plaintiff appealed to the Tax Tribunal, but the Tax Tribunal dismissed the request on April 19, 2017.

[Ground of recognition] Facts without dispute, Gap evidence 1, 2, 6 evidence, Eul evidence 1 to 5 (including branch numbers, if any) and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff alleged that the pertinent land was acquired at KRW 1 billion from D and E, a seller, and thus, the instant disposition was unlawful on a different premise.

(b) Entry in the attached Form of relevant Acts and subordinate statutes;

C. The burden of proving the tax base, which is the basis of taxation in a lawsuit seeking revocation of tax assessment of transfer income tax, is the tax authority. The tax base is the tax authority's burden of proving necessary expenses, such as transfer value and acquisition value, as the tax base is deducted from the transfer value.

However, necessary expenses, such as acquisition, are favorable to taxpayers and most of the facts that generated necessary expenses.