1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. The plaintiff is a clan member of the clan E (hereinafter "the clan of this case") that is composed of B C's 24 descendants of C. D.

The selling price of real estate as of the date of selling the No. 1,129 square meters in Yangju-si, Gyeonggi-do 1,000 m2.26. 85,000,000 m2,329 m2,329 m2,329 m2,329 m2,329 m2,329 m2,329 m2,30,000 m2,000,000 m2,000 m2,419 m2,419 m2,419 m2,448,490 m2,948,490 m2,939 m2,000 m2,05 m2,05 m204,000 in Yangju-si, Gyeonggi-do, 207 m2,000 m23,05 m2,07

B. The clans of this case held title trust with each of the real estates listed below (hereinafter “each of the instant real estates”) in the name of F, G, and H (hereinafter “F, etc.”), and F, etc. transferred each of the instant real estates to a third party in 2006 and 2007, and reported and paid capital gains tax in their names.

C. Since the clan of this case is a real owner of each real property of this case, the Plaintiff did not report and pay the transfer income tax under the name of the clan of this case. On February 20, 2013, the Plaintiff made a tax evasion report (hereinafter “instant report”) with respect to the said transfer to the Central Regional Tax Office affiliated with the Defendant.

The director of the Central District Tax Office transferred the case to the head of the Gu-affiliated District Tax Office under the defendant, and the head of the Gu-gu Tax Office imposed capital gains tax on November 21, 2013 on the instant clan 141,361,260 won for the portion reverted to the year 2006 and the amount reverted to the year 256,703,638 won for the transfer income tax on November 21, 2013.

[Ground of recognition] The fact that there is no dispute, Gap's 1 through 5, 7, and 8 (including virtual numbers), and the purport of the whole pleadings

2. Determination on the cause of the claim

A. The plaintiff's assertion that the defendant is the representative of the clan of this case without any ground even though the principal office of the clan of this case is Qua-gun.