1. The Defendant’s capital gains tax of KRW 30,828,450 (including additional tax) for the Plaintiff on November 1, 2018.

1. Details of the disposition;

A. On November 7, 2013, the Plaintiff acquired 1/3 shares of land B, 122.2 square meters, and 1/3 shares of each of the above land and buildings on the ground, Gangdong-gu Seoul Metropolitan Government (hereinafter “instant real estate”).

B. On October 15, 2015, the Plaintiff transferred the instant real estate, and requested the appraisal of the instant real estate as of December 7, 2013, which was around the date of commencing the inheritance in C and C Appraisal Corporation D.

On June 10, 2016, the Plaintiff reported and paid KRW 524,460 to the Defendant on June 10, 2016, by regarding KRW 171,340,586, which was the average appraised value, as the market price at the time the inheritance date of the instant real estate was commenced.

C. Accordingly, the Defendant determined and notified the Plaintiff on November 6, 2018, the transfer income tax of KRW 30,828,450 (including additional tax) that reverts to the year 2015, on the ground that the appraisal value, which was assessed retroactively after six months from the commencement date of inheritance, cannot be deemed as the market price of the inherited property, cannot be deemed as the acquisition value of the instant real estate, on the grounds that it cannot be deemed as the acquisition value of the instant real estate.

(hereinafter “instant disposition”) D.

The Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on January 22, 2019, but was dismissed on April 30, 2019.

[Reasons for Recognition] The facts without dispute, Gap evidence 1 through 9 (including each branch number, if any; hereinafter the same shall apply), Eul evidence 1 to 4, and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. In calculating the capital gains tax on the gist of the Plaintiff’s assertion, the acquisition value of the assets acquired by inheritance shall be calculated as the market value at the time of acquisition. In cases where there exists any appraisal value by a reliable appraisal institution, it shall be calculated by retroactive appraisal, not by the appraisal value within the evaluation period.