The Defendant’s disposition of imposition of KRW 223,158,240 against the Plaintiff on April 23, 2013 is revoked.

1. Basic facts

A. As to ① ownership transfer registration was completed from C on April 29, 2004 to the Plaintiff on the ground of sale as of February 18, 2004, as to the real estate in the name of the Plaintiff and the ownership transfer registration was completed on October 31, 2007, in the name of the Plaintiff, for the Inanan Construction Co., Ltd. on October 26, 2007, the ownership transfer registration was completed on the ground of sale as of October 26, 2007.

B. The Plaintiff’s preliminary return and payment of capital gains tax base return on the instant real estate, while filing a preliminary return on the tax base of capital gains tax on the instant real estate with the Defendant, the Plaintiff reported and paid KRW 118,720,094 of capital gains tax calculated by applying the transfer value as KRW 1,150,000,000, and acquisition value as KRW 718

C. On April 23, 2013, the Defendant issued a revised notice of increase in capital gains tax of KRW 341,878,341 (including additional tax) calculated by applying the above acquisition value on the ground that the actual acquisition value of the instant real estate was KRW 350,00,000, and as such, KRW 223,158,240,000 (including additional tax) calculated by deducting the tax amount to be paid by the Plaintiff as above.

(hereinafter referred to as “instant disposition”) d.

On October 15, 2013, the Plaintiff filed a petition for a trial with the Tax Tribunal on October 15, 2013, and was dismissed on December 31, 2013.

[Ground of recognition] Facts without dispute, Gap evidence 1 through 3, Eul evidence 1, 2, and 8 (including Serial Nos. 1, 2, and 8; hereinafter the following), the purport of the whole pleadings

2. The plaintiff's assertion and relevant Acts and subordinate statutes;

A. The Plaintiff’s assertion is merely a fact that the instant real estate was acquired under his/her name in the position of the title trustee, and since the economic benefits from the acquisition of real estate accrue to the title truster, the instant disposition was unlawful.

(b) Entry in the attached Form of relevant statutes;

3. Determination

A. Prior to the fact of recognition, the facts as seen earlier and the evidence Nos. 4 through 8 respectively.