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 the Gangseo-gu Seoul Metropolitan Government Land B, C, D, E, F, G, H, and I (hereinafter “instant land”), but completed the registration of ownership transfer on August 25, 201.

B. On October 31, 201, the Plaintiff made a preliminary return of KRW 454,684,170 on the premise that the acquisition value of the instant land was KRW 579,758,452, and the transfer value was KRW 2.5 billion.

C. However, on September 1, 2013, the Defendant notified the Plaintiff of the payment of KRW 410,681,730 (including general underreported penalty tax of KRW 31,052,670, KRW 670, KRW 63,716,718), with the premise that the acquisition value of the instant land was KRW 587,81, KRW 3.892, and the transfer value was KRW 865,979,740, and the transfer value was KRW 865,979,740, and the transfer value was KRW 410,681, 730, excluding the transfer income tax of KRW 454,684,170,

(hereinafter “instant disposition”) D.

The plaintiff was under the procedure of the previous trial.

[Ground of recognition] Facts without dispute, Gap 4, 6, 7 evidence, Eul 8 evidence (including paper numbers; hereinafter the same shall apply) and the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The Plaintiff’s assertion (1) that the Plaintiff agreed to transfer K, etc. along with L and stock companies operated by the Plaintiff on the key land of this case and the key land of this case. The Plaintiff set the instant key land as KRW 2.5 billion with L and stock companies as KRW 1.6 billion. As such, the actual transaction price at the time of the transfer of the instant key land is KRW 2.5 billion, and such actual transaction price is confirmed by sales contract and land transaction permission, etc.

Therefore, the defendant's disposition of this case based on the premise that the transfer value is 3.8 billion won is illegal.

(2) Even if the Defendant deemed that the actual transaction price at the time of transfer is not KRW 2.5 billion, the Defendant’s actual transaction price at the time of transfer of the instant land was determined based on any standard without any grounds, and ultimately, the actual transaction price is determined based on the actual transaction price.