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 November 21, 1998, the Plaintiff acquired and owned D forest land 3,661 square meters (hereinafter “the instant forest”) from B and C, Jeonnam-si, and transferred the instant forest land to outside and third parties (hereinafter “instant transfer”). On December 9, 2015, the Plaintiff reported and paid the tax base and tax amount of capital gains tax to the Defendant on February 29, 2016 with the transfer value of KRW 330,000,000, and the acquisition value of KRW 220,000,000.

B. The defendant from June 13, 2016 to the same year

9. After conducting a tax investigation on the transfer of this case by December 28, 20, the Plaintiff’s acquisition value reported by the Plaintiff pursuant to Article 114(7) of the former Income Tax Act (amended by Act No. 14389, Dec. 20, 2016; hereinafter the same) was denied and the acquisition value of the forest of this case was 40,679,724 [Conversion value x (transfer value x ( officially announced value at the time of acquisition / officially announced value) 】 330,00,00 x 5,350,400 x 40,000 x 5,350,43,400 x 176-2(2)2 of the Enforcement Decree of the Income Tax Act as at the time of acquisition / 200,000 won / 14,000,000 won or more as at the time of conversion / 201,01.

(hereinafter “instant disposition”). C.

On November 11, 2016, the Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal. However, the Tax Tribunal dismissed the Plaintiff’s appeal on March 15, 2017.

[Ground of Recognition] Unsatisfy, Gap Nos. 1, 3, and .