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 February 8, 2012, the Plaintiff transferred to J the aggregate of 7,804 square meters of land and 7 lots ( CDAF, GHI), the total of 7,804 square meters of land, and 560.25 square meters of land (hereinafter “instant real estate”) on the land, such as inn and warehouse on the land, and filed a preliminary return of transfer income tax with the same transfer value and acquisition value as KRW 750,00,000 on April 27, 2012.

B. After conducting a tax investigation of capital gains tax with respect to the Plaintiff, the Defendant deemed the transfer value of the instant real estate as KRW 1,215,00,000 (i.e., KRW 100 million + KRW 300 million + KRW 750,000 + KRW 65,000 + lease deposit and expenses for changing the form and quality of the instant real estate + KRW 65,000) and notified the Plaintiff of the correction of capital gains tax of KRW 140,915,830 (including additional tax) accrued in July 6, 2015.

(hereinafter “instant disposition”). C.

On March 29, 2016, the Plaintiff appealed to the Tax Tribunal on March 29, 2016, but was dismissed on June 15, 2016.

[Ground of recognition] No dispute, Gap 1, 2, Eul 1, and 2

2. Whether the instant disposition is lawful

A. On July 10, 2004, the oral sales contract for the instant real estate asserted by the Plaintiff was lawfully rescinded by agreement between the parties prior to the payment of the remainder, and the sum of the down payment and the intermediate payment received by the Plaintiff based on the said sales contract was replaced by the damages for mental suffering suffered by the Plaintiff due to the tort, such as J, and the new sales contract was concluded between the Plaintiff and J as of December 22, 201 and the said contract was deemed to be the transfer price of KRW 750,000,000 as the purchase price. However, the Defendant’s disposal of the instant real estate should be revoked as unlawful.

B. 1) On September 18, 2003, the Plaintiff: (a) on September 18, 2003, when the Plaintiff entered into a lease agreement with K for the instant real estate; and (b) the lessee requests the purchase of the instant real estate due to a special agreement, ten months.