1. On December 8, 2017, the Plaintiff included an additional tax of KRW 70,014,000, which was paid by the Defendant to the Plaintiff on December 8, 2016.

1. Details of disposition;

A. From January 21, 2014 to January 17, 2014, the Plaintiff: (a) registered the transfer of ownership on the C Miscellaneous land 1,023 square meters (hereinafter “land”); (b) land-based buildings (hereinafter “buildings”); (c) land-based buildings; (b) D miscellaneous land 600 square meters (hereinafter “B”); and (2) land-based buildings on each land (hereinafter “B buildings”).

B. On June 20, 2016, the Plaintiff entered into a contract with E and F to sell land (1,006/1,023 shares, (1), and (2) land and buildings (hereinafter “instant real estate”) for KRW 325,00,00,00, and had the ownership transfer registered on July 19, 2016, but did not file a report on capital gains tax.

C. On September 7, 2017, the Defendant notified the Plaintiff of the pre-announcement of taxation that the transfer value of the instant real estate was KRW 325,00,000,000, and that the transfer value was KRW 120,000, and that the transfer value would be taxed KRW 70,014,000. Accordingly, the Plaintiff filed a request for pre-assessment review on October 27, 2017, but was non-adopted.

On December 8, 2017, the Defendant decided and notified the Plaintiff of KRW 70,014,00 (including additional taxes) of the transfer income tax for the year 2016.

(hereinafter “instant disposition”) e.

The Plaintiff filed an objection against the instant disposition on January 29, 2018, but the objection was dismissed on February 22, 2018, and the Plaintiff filed a request for examination with the National Tax Service on April 11, 2018, but the request for examination was dismissed on July 26, 2018.

[Reasons for Recognition] Facts without dispute, Gap 1, 4, 6, Eul 1 (including virtual numbers; hereinafter the same shall apply), the purport of the whole pleadings

2. Whether the disposition of this case is legitimate;

A. On July 9, 2008, the Plaintiff’s father G transferred the title trust to the Plaintiff on January 17, 2014, and registered the ownership transfer in the name of the Plaintiff on January 21, 2014.

Therefore, the real owner of the instant real estate is not the Plaintiff, and the instant disposition is unlawful.

The plaintiff is against the legal brief of June 10, 2019.