1. The plaintiff's claim is dismissed.

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

1. On September 3, 1992, the Plaintiff: (a) sold the instant real estate at KRW 86 million to C and D on April 22, 2011; and (b) completed the registration of ownership transfer on June 16, 201, respectively, on the one hand, at KRW 1/2 shares, among the two houses on the second floor B in Suwon-gu, Busan (hereinafter “instant real estate”); and (c) sold the instant real estate to C and D on April 22, 201, and completed the registration of ownership transfer on June 16, 201.

On December 10, 2013, the Defendant imposed capital gains tax and additional tax 2,773,480 won on the Plaintiff on December 10, 2013, the Plaintiff did not report capital gains tax on the instant real estate.

(hereinafter “instant disposition”). The Plaintiff filed a request for examination with the Commissioner of the National Tax Service on April 11, 2014, but the Commissioner of the National Tax Service dismissed the request on May 8, 2014.

[Ground of recognition] Unsatisfy, Gap evidence Nos. 1 through 3, 7, 9, 10 (including paper numbers; hereinafter the same shall apply), Eul evidence Nos. 1 and 2, the purport of the whole pleadings

2. The gist of the Plaintiff’s assertion was that the Plaintiff spent at least KRW 65 million in total to transfer the instant real estate, on or around July 1992, the delivery order for the instant real estate, the repair work of the instant real estate, the urban gas installation work, the replacement of gas distribution board, and the replacement of boiler. The Plaintiff did not have any transfer margin on the instant real estate in light of the price increase in the period during which the Plaintiff owned the instant real estate, and thus

3. Determination

A. Price increase in the holding period of the instant real estate under the former Income Tax Act (amended by Act No. 11611, Jan. 1, 2013; hereinafter the same) is not subject to consideration in determining the tax base of transfer income.

Around 11 years of possession of the instant real estate, the instant disposition recognized the special deduction for long-term possession of 9.6 million won in the instant disposition

(No. 1). (b)

The burden of proof on the tax base, which is the basis of taxation in a lawsuit to revoke the global income tax disposition, shall be imposed on the tax authority, and the tax base shall be deducted necessary expenses from the revenue.