1. Acquisition tax of 73,800,000 won (including additional tax) and special rural development tax of 7,380,000 that the Defendant paid to the Plaintiff on October 10, 2013.

1. Details of the disposition;

A. On December 29, 2004, the Plaintiff and B entered into a contract with Eunpyeong-gu Seoul Metropolitan Government D and E (hereinafter collectively referred to as “instant land”) to jointly purchase the purchase price of KRW 2,050,000 (hereinafter referred to as “the instant purchase price”) from C, and paid the said purchase price to C on February 24, 2005, and actually acquired the ownership of the said land, but did not complete the registration of ownership transfer, and did not file a return and payment of acquisition tax, etc.

B. On September 21, 2005, the Plaintiff and B resold the instant land to SH on September 21, 2005, and thereafter discovered the fact, the Seoul Regional Tax Office imposed capital gains tax on the Plaintiff and B on January 2, 2013, and notified the Defendant on September 17, 2013.

C. Accordingly, on October 10, 2013, the Defendant imposed and notified the acquisition tax of KRW 73,800,000 (including additional taxes) and special rural development tax of KRW 7,380,000 (including additional taxes) on and from October 10, 2013 on the Plaintiff and B as a joint and several taxpayer.

(hereinafter “instant disposition”) D.

The Plaintiff filed an appeal with the Tax Tribunal on November 14, 2013, but was dismissed on October 21, 2014.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 4, Eul evidence No. 3, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. 1) The Plaintiff did not report the acquisition tax while purchasing the instant land. Therefore, the former Local Tax Act (amended by Act No. 7427, Mar. 31, 2005; hereinafter “former Local Tax Act”) is applicable.

(2) Article 111(2) proviso of the former Local Tax Act provides that “Where a person does not file a report,” and thus, the tax base should have been based on the statutory standard price of KRW 1,398,780,000,000 for the instant purchase price is unlawful.” However, the instant disposition based on the instant purchase price of KRW 2,050,000 for the purpose of tax evasion is unlawful.