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 December 20, 2002, the Plaintiff performed the procedure for the registration of ownership transfer with respect to CJ 1,752.4 square meters (hereinafter “instant land”) in the public city in the public city. On February 25, 2003, the Plaintiff made a preliminary return and voluntary payment of capital gains tax of KRW 11,864,556 to the Defendant.

B. On April 8, 2013, the Defendant imposed on the Plaintiff KRW 233,258,527 (including additional tax) for the transfer income tax for the year 2002 (including additional tax) (i.e., KRW 92,440,158 for the negligent return of KRW 7,487,713 for the negligent return of KRW 133,330,656). On April 23, 2013, the Defendant adjusted the additional tax for the erroneous payment to KRW 136,04,40 for the additional payment to KRW 136,00.

Accordingly, the transfer income tax(including additional tax) for 2002 became 235,932,271 won.

C. On December 5, 2013, the Tax Tribunal rendered a decision that “The imposition of capital gains tax of KRW 218,003,190 on April 15, 2013, for which the head of the Seo-gu Daejeon District Tax Office requested the applicant on April 15, 2013, including KRW 32 million in necessary expenses when calculating the capital gains of the instant land, and corrected the tax base and tax amount, and dismissed the remainder of the claims.”

According to the statements in Eul evidence 8-1 and 2, 218,003,190 won is not the total amount of tax imposed, but the amount of tax to be deducted.

On December 11, 2013, the Defendant included necessary expenses of KRW 32 million, and corrected the amount of the determined tax to the Plaintiff as KRW 80,920,158, the additional tax on negligent tax returns as KRW 6,379,546, and the additional tax on negligent tax returns as KRW 115,279,920.

Accordingly, the transfer income tax(including additional tax) for 2002 became 202,579,624 won.

E. On June 9, 2014, the Defendant corrected the determined tax amount to KRW 80,386,956 against the Plaintiff, and the additional tax for arrears to KRW 112,606,176, respectively. The Defendant adjusted the additional tax for arrears to KRW 6,412,520.

Accordingly, the transfer income tax(including additional tax) for 2002 became 199,405,652 won.

F. On July 18, 2014, the Defendant corrected the Plaintiff’s additional tax on negligent tax returns by reducing the amount of KRW 6,379,546.

Accordingly, it reverts to the year 2002.