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 May 15, 2014, the same year after the Plaintiff transferred the store D (hereinafter “instant store”) of the Nowon-gu Seoul Special Metropolitan City, Busan Special Metropolitan City C building D (hereinafter “instant store”) acquired on May 4, 2004.

7. 30. Transfer value of KRW 675 billion, acquisition value of KRW 480 million, and other necessary expenses, preliminary return of capital gains tax of KRW 136 million was made.

B. However, on October 2, 2016, the Defendant issued a revised notice of KRW 59,770,580,000,000 for acquisition value of the instant commercial building and KRW 380,000 for other necessary expenses, as a result of the investigation on June 2, 2016, to the Plaintiff on October 2, 2016.

(hereinafter “instant disposition”). C.

On May 2, 2017, the plaintiff appealed to the Tax Tribunal, but dismissed on May 2, 2017.

[Ground of recognition] Facts without dispute, Gap evidence 1, 2, Eul evidence 1 to 11, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff asserted that the Plaintiff acquired the instant commercial building in KRW 480 million. Since the subway Corporation had not used it for a long time in the vicinity of the instant commercial building, and paid KRW 150 million within and outside the interior interior interior interior interior interior interior interior interior, it is unreasonable to take the instant disposition.

B. 1) In full view of the evidence and the purport of the entire pleadings as seen earlier, the Plaintiff reported the acquisition tax on the commercial building of this case to the competent Gu office on May 14, 2004, and submitted a sales contract with the transaction value of KRW 380 million, and actually imposed the acquisition tax base of KRW 76 million with the purchase tax base of KRW 380 million. In addition, the Plaintiff reported the purchase tax invoice of KRW 28 million and KRW 152 million with the purchase tax invoice of KRW 152 million with the purchase tax base of KRW 152 million with the purchase tax base of KRW 380,000 (the total land price of KRW 3880,000; KRW 380,000,000 with the same floor and the same floor adjacent to the commercial building of this case as the land of this case; and the purchase price of KRW 380,000,000,000 for each owner in 209.