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 February 2, 1998, the Plaintiff purchased a forest of Ulsan-gun C, Ulsan-gun, 69,121 square meters from Nonparty B, and completed the registration of ownership transfer in the name of the Plaintiff on the 21st of the same month.

B. After that, the instant land was divided into: (a) C forest 41,194 square meters; (b) D forest 5,407 square meters; (c) forest 8,204 square meters; (b) forest 13,460 square meters; and (c) G orchard 856 square meters, as indicated in the following table (hereinafter “instant land”); and (b) the Plaintiff, on May 23, 2016, sold the said G orchard 856 square meters to Nonparty H; and (c) the remaining forests and fields to Nonparty H, respectively, and the same month as on June 1, 2016.

8. Each registration of ownership transfer shall be completed.

The buyer’s land category C 69,121㎡ C 41,194㎡ C. 47,000,000 new forest E 479,000,000 won per 479,000,000 won per new forest E 8,204㎡ forest land E 13,460 square meters per 856 m204 m204 m2,000,000 KRW 69,121 m21 m29,121 m21 m2,000

C. On August 10, 2016, the Plaintiff reported the transfer income tax base and tax amount with the transfer value of the instant land KRW 490 million and the acquisition value of KRW 420 million as KRW 420 million.

Accordingly, as a result of the Defendant’s investigation of capital gains tax on the Plaintiff from October 17, 2016 to October 25, 2016, the Defendant deemed that the acquisition value of the instant land is unclear as it failed to submit objective evidence, such as financial transaction details on the original copy of the sales contract and the payment of the price, in addition to the copy of the sales contract of the instant land, submitted by the Plaintiff at the time of filing a return of capital gains tax, as to KRW 420,00,000 of the acquisition value of the instant land, and pursuant to Article 114(7) of the Income Tax Act, the acquisition value of the instant land is KRW 170,125,249 [Conversion value = transfer value 】 (transfer value at the time of the acquisition / transfer price at the time of the officially announced land price at the time of the acquisition / transfer / standard market price at the time of acquisition / transfer, or the officially announced land price