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 28, 2004, the Plaintiff and B jointly purchased 2,474 square meters of D forest land in Ansan-si (hereinafter “the entire land of this case”) from Nonparty C in Ansan-si, and completed the registration of transfer of shares in the name of the Plaintiff with respect to the shares of 2,274/2,474 of the said land (hereinafter “land outside the dispute”), and with respect to the shares of 200/2,474 of the said land (hereinafter “the shares in dispute”) in the name of Nonparty C.

B. On June 22, 2005, the Plaintiff purchased the pertinent land from Nonparty B and completed a share transfer registration, and on January 22, 2014, transferred the entire land of this case to the school milk industry Co., Ltd., and on March 31, 2015, the Plaintiff reported the transfer income tax as indicated in the “report” column in the table below.

The plaintiff purchased the key land from B at the time of 150,000,000 won, and reported the acquisition value as the actual transaction value.

414,417,410,410 won 414,647,417,417,410 won 414,672,672,660 won in capital gains tax of 75,892,534 won in capital gains tax of 128,328,368,368 won in capital gains tax of 75,892,534 won in capital gains tax of 128,328,368,368 won in capital gains tax of the land at issue other than the land at issue of land at issue of land division and correction.

C. However, the director of the Central Regional Tax Office notified the result of the audit to the effect that the acquisition price of the pertinent land constitutes a case where the actual transaction price cannot be confirmed at the time of acquisition as a result of a comprehensive audit conducted by the Defendant. Accordingly, the Defendant determined the acquisition price of the pertinent land as stated in the above table as KRW 38,672,660, the conversion price of the pertinent land as stated in the pertinent table, and notified the Plaintiff of the correction of KRW 52,435,830, which was deducted from the voluntarily paid tax amount, on November 13, 2015, as the transfer income tax

(hereinafter “instant disposition”) D.

On February 15, 2016, the Plaintiff appealed to the Tax Tribunal, but was dismissed on April 21, 2016.

[Reasons for Recognition] Each entry in Gap 1, 2, and Eul 1 (including a branch number), and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion of this case.