1. All of the plaintiff's claims are dismissed.

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

. confirmed.

- The value of the instant apartment 501,500,000 won (i.e., KRW 123,000,000 x 2) - cash 270,000,000 won (= KRW 10,000,000) that the Plaintiff received from the T&W area, and the purchase price of C land KRW 10,000,000,000, and the instant apartment 502,500,000, which was paid on October 15, 2015, instead of ownership of KRW 502,503, the Defendant issued a notice of correction of KRW 105,547,000 for the year 2015, which was calculated as follows, to the Plaintiff on July 1, 2016 (hereinafter “instant disposition”).

) (Evidence A). The Defendant determined that the transfer value of KRW 300,00,00,00 for the acquisition value of KRW 516,76,521,00 for acquisition value of KRW 83,521,00 for necessary expenses of KRW 1,613,613,00 for necessary expenses of KRW 1,613,613,00 for long-term holding of KRW 37,716,00 for special deduction of KRW 37,716,00 for long-term holding of KRW 67,744,00 for basic deduction of KRW 2,50,500 for basic deduction of KRW 2,50,00 for KRW 174,647,00 for tax base of KRW 366,386,96,00 for Framework Act on National Taxes, KRW 109,600 for total tax amount of KRW 1,608,400 for the Plaintiff’s tax amount of KRW 365,740000.

Article 47-3 (2) 1 provides a penalty tax on the ground that it constitutes a case of underreporting the tax base due to an illegal act.

F. On August 10, 2016, the Plaintiff filed a petition for review and the Plaintiff filed a petition for review on the instant first disposition with the Commissioner of the National Tax Service.

On December 8, 2016, the Commissioner of the National Tax Service dismissed the plaintiff's request for examination.

On December 22, 2016, the Plaintiff sought revocation of the instant first disposition on March 17, 2017, which was within the filing period, after receiving a notice of the dismissal decision.