1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff acquired, on December 8, 2012, the right to sell apartment units (hereinafter “instant right to sell apartment units”) No. 2302, Guro-gu Seoul Metropolitan Government (hereinafter “instant right to sell apartment units”) and sold it to C on October 13, 2014.

B. The Plaintiff asserted the application of Article 98-7 of the former Restriction of Special Taxation Act (amended by Act No. 13797, Jan. 19, 2016; hereinafter the same) on the premise that the transfer value of the sales right of this case is KRW 436,00,00 (acquisition value is KRW 422,639,50) upon filing a revised report on the tax base of capital gains from the transfer of the sales right of this case, and applied for reduction or exemption of capital gains tax.

C. However, on April 11, 2016, the Defendant deemed that Article 98-7 of the former Restriction of Special Taxation Act does not apply to the transfer of the right to sell the instant land, and rendered a disposition imposing transfer income tax of KRW 5,414,990 (including additional tax) on the Plaintiff (hereinafter “instant disposition”).

Since the transfer value of the instant sales right is KRW 418,00,000, the Plaintiff filed an objection with the director of the Seoul Regional Tax Office on June 27, 2016 against the instant disposition that the instant disposition was wholly or partially unlawful, but the director of the Seoul Regional Tax Office dismissed the Plaintiff’s objection on July 18, 2016. On October 11, 2016, the Plaintiff filed a request for examination with the Commissioner of the National Tax Service, but the Commissioner of the National Tax Service dismissed the Plaintiff’s request for examination on December 21, 2016.

[Ground of recognition] No dispute, Gap evidence Nos. 1 through 8, Eul evidence Nos. 3 and 4, and the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The gist of the Plaintiff’s assertion was 436,00,000 won when the Plaintiff initially reported the transfer value of the instant sales right, but 18,000,000 won out of which the Plaintiff offered convenience for the Plaintiff to succeed to the contract of intermediate payment in the name of the Plaintiff on the instant sales right, and not the transfer price of the instant sales right. Thus, the transfer price of the instant sales right is 418,00,000 won.

On the other hand, the defendant's employees are entitled to sell this case to the plaintiff.