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 July 21, 200, the Plaintiff acquired the ownership of 1,051 square meters in Jung-gu, Seoul (hereinafter “the instant land 1”), 3 warehouse site (the land category was changed to a warehouse site on April 17, 2006; hereinafter “the instant 2 land”), 1,028 square meters in D orchard (hereinafter “the instant 3 land”) and 128.7 square meters in total on the ground of the instant 2 land and the instant 2 land building (hereinafter “the instant 3 land”). On December 12, 2005, on September 1, 2009, the Plaintiff completed the registration of ownership transfer on the ground of the sale of the instant 3 land to E, and completed the registration of ownership transfer on September 1, 2009, on September 1, 2009, for the instant land 1, 2081, 3081, 819, 80.

B. On October 31, 2009, the Plaintiff filed a preliminary return on the tax base of capital gains to the Defendant, applying the provision on reduction or exemption of capital gains tax on the land of this case to the Defendant, and on the land of this case to the land of this case, reported and paid KRW 59,48,040, the capital gains tax calculated by applying the provision on reduction or exemption of land attached to housing and housing

C. After November 16, 2009, the Plaintiff received KRW 46,041,90 from the Central Land Expropriation Committee for the objection against the land Nos. 1 and 2 of this case, but the preliminary return of capital gains was not made.

On December 1, 2013, the Defendant determined and notified the Plaintiff of KRW 10,692,240 of capital gains tax for the year 2009 and KRW 477,580 of special rural development tax for rural development tax, adding the above increased compensation to the transfer value of the land 1, 2, and buildings in this case.

(hereinafter “instant disposition”) e.

The Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on February 5, 2014, but the said claim was dismissed on or around June 30, 2014.

[Based on recognition] Facts without dispute, Gap 1 to 5 evidence, Eul 1 and 10 evidence (including each number).