1. The instant lawsuit shall be dismissed.

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

Details of the disposition

On September 7, 2015, the Plaintiff transferred the land D in Suwon-si, Suwon-si, and paid KRW 450,665,760 to the transfer income tax reverted to year 2015.

On September 4, 1986, the Plaintiff: (a) acquired the Seocho-gu Seoul Metropolitan Government Housing (hereinafter “Gu Housing”); (b) reconstructed the old Housing; and (c) on November 18, 2015, the Plaintiff filed a return of KRW 78,17,339 of the capital gains tax to the Defendant, asserting that: (a) on November 18, 2015, the Plaintiff: (a) assumed donation of KRW 402 of the D Building (hereinafter “instant Housing”); (b) incurred transfer loss (△△ 205,729,839); and (c) filed a return of KRW 78,17,39.

The defendant deemed that the reconstruction of the old house does not constitute an investment in kind, and determined the acquisition value of the house of this case as the standard market price at the time of the acquisition of the old house before reconstruction as the standard market price on April 18, 2016.

The Plaintiff, dissatisfied with the above decision, filed a request for review with the Tax Tribunal on July 5, 2016, but was dismissed on October 4, 2016.

[Ground of recognition] The facts without any dispute, entry of Gap Nos. 1, 2, and 3, and the purport of the whole pleading is examined as to whether the lawsuit of this case is legitimate or not.

A disposition of reduction or correction is not the original return or disposition of imposition and separate independent taxation, but the substance of which is a change in the original return or disposition of imposition and thereby brings about a favorable effect to taxpayers as a result of the change in the effect of partial revocation of the amount of tax, and thus, the part of the decision of correction that remains unre

In the case of dispute, the object of appeal shall be the remaining part without being revoked by the decision of correction from among the original report or disposition of imposition, and the decision of correction of reduction shall not be subject to appeal litigation, and the decision of correction shall be made on the basis of whether the amount of tax to be borne by the taxpayer increases. Therefore, in the case of tax by the method of tax return and payment, the tax authority shall make ex officio