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 March 5, 2003, the Plaintiff purchased 714 square meters and 50 square meters prior to C in Taenam-gun, Chungcheongnam-gun, Chungcheongnam-do, and transferred the instant real estate to D on October 10, 203.

B. On December 1, 2003, the Plaintiff made a preliminary return on the tax base of capital gains tax at KRW 80,850,000, transfer value of the instant real estate to the Defendant as KRW 84,100,000.

C. On March 6, 2012, the Defendant notified the Plaintiff of the fact that the value transferred to D from the distribution tax book was KRW 216,400,000, and notified the Plaintiff of the correction and notification of KRW 91,887,930 of the capital gains tax for the year 2003 (hereinafter “instant disposition”).

The Plaintiff appealed to the instant disposition and filed an appeal with the Tax Tribunal on October 23, 2012, but the Tax Tribunal dismissed the said appeal on December 18, 2012.

[Reasons for Recognition] Facts without dispute, Gap evidence 1, 2, Eul evidence 1, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion (i.e., e and F are able to make high profit, and the Plaintiff borrowed the instant real estate from E and F to purchase the instant real estate without generating any profit therefrom. As such, the Plaintiff delegated the sale of the instant real estate to E and F, and paid KRW 132,300,000 out of the purchase price to E and F as commission.

Therefore, since the acquisition value of the instant real estate is KRW 84,100,000, the instant disposition, which did not recognize the fee as necessary expenses, is unlawful and unfair.

She also the statutory return date of December 31, 2003, which is two months from the last day of the month belonging to October 10, 2003, the date of the transfer of the instant real estate. Thus, the instant disposition taken from January 1, 2004 to March 6, 2012, which was issued on March 6, 201, is an unlawful or unjust disposition that was conducted with the limitation period for the imposition of national taxes.

B. (i) The D reported the purchase price of the instant real estate in KRW 216,00,000,000, and the Plaintiff was from D on August 11, 2003.