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 April 3, 2016, the Plaintiff transferred B apartment C (C) Dong 705 (hereinafter “instant apartment”). On March 22, 2016, the Plaintiff calculated capital gains tax with the transfer value of KRW 515,000,000, acquisition value of KRW 70,211,400, while filing a preliminary return on the tax base of capital gains to the Defendant on March 22, 2016, and filed a return of capital gains tax after deducting the transfer income basic deduction amount of KRW 2,50,000,000.

B. On May 31, 2016 and August 1, 2016, the Plaintiff paid a total of KRW 80,238,160 to the Defendant twice in total.

C. On February 1, 2016, the Defendant confirmed that the Plaintiff had already deducted KRW 2,500,000,000 from the capital gains when transferring a main complex building located in Jung-gu Seoul Metropolitan Government in the same taxable period as the taxable period during which the instant apartment was transferred. The Defendant again calculated the capital gains tax base by denying the deduction of capital gains tax base of KRW 2,50,000 from the capital gains tax of the instant apartment, and then again calculated the capital gains tax base and on November 1, 2016, deducted the amount of tax already paid by the Plaintiff from the determined tax amount calculated again, the remainder of the capital gains tax calculated by deducting the amount of tax already paid by the Plaintiff from the amount of capital gains tax base, the additional payment for the portion for which the Plaintiff failed to pay the capital gains tax, and the additional tax on negligent tax returns for the portion reported by the Plaintiff (hereinafter “instant disposition”).

On December 21, 2016, the Plaintiff filed an appeal with the Tax Tribunal, but the Tax Tribunal rendered a decision to dismiss the Plaintiff’s appeal on April 27, 2017.

[Reasons for Recognition] No dispute, Gap evidence Nos. 1, 3, Eul evidence Nos. 1 through 6, and the purport of the whole pleadings

2. The judgment of the Defendant on the main defense of this case is that the portion of capital gains tax payment notice of KRW 17,777,487 among the disposition of this case is reported and paid by the Plaintiff.