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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. (i) The Plaintiff acquired three lots of land located in UP as follows, but transferred the land to the Korea Land and Housing Corporation by consultation for public works, and reported the transfer income tax for the period of 2013 on two occasions.
C, 3,190 square meters, E, 953 square meters prior to D, 28 square meters, on March 15, 198, 198; the transfer date of March 15, 2007; and the transfer date of March 28, 2013; March 28, 2013; the transfer date of 47,515,50 won; 47,470,60,60 won; 129,220 won; the acquisition price of 23,382,382,363,447,467,47,97,369; the transfer income tax base of 205 square meters; the transfer date of 205 square meters; the transfer date of 205 square meters; the transfer date of 205 square meters; the transfer income tax base of 205 square meters; the transfer income tax base of 205,294,205 won; and
(383,478,853 = 294,392,960 won = 1,791,341 won - 87,294,552 won - 2,50,000 won. In other words, the Plaintiff reported capital gains tax on the said C forest land on January 9, 2013, but reported capital gains tax on the whole three parcels including the said C forest land, for which he reported capital gains tax on April 8, 2013.
0 won tax amounting to KRW 88,137,536 won and tax amounting to KRW 121,821,964 won and tax amounting to KRW 88,137,536 won and tax amounting to KRW 121,821,963 in the said report on capital gains tax, the Plaintiff applied the said report on capital gains tax to the above C, 3,190 square meters and the said E, 953 square meters (hereinafter the above two parcels collectively referred to as the “instant land”). The Plaintiff applied the said tax reduction or exemption for KRW 8,190 in the said report on capital gains tax for eight years, while indicating that the said D is subject to the reduction rate of 20% for 28 square meters before the said D, the entire tax reduction or exemption including
B. As a result, the Defendant conducted a tax investigation on whether he/she was self-employed, etc. from October 14, 2013 to October 25, 2013, and on November 15, 2013, with respect to the Plaintiff on November 15, 2013, the Defendant is either 3,190§³ of the said C Forest.