1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. (1) On June 22, 1999, the Plaintiff purchased the Suwon-si Land and Building B through a public sale procedure executed by the Korea Asset Management Corporation. On October 8, 1999, the Plaintiff purchased from Suwon-si D land and buildings from Suwon-si, and on November 30, 1999, purchased from Suwon-si F land and buildings (hereinafter “the instant key real estate”).

In around 201, the Plaintiff constructed a building on the above D and B land.

After that, on September 11, 201, 7m2, part of the above F F land was divided into Suwon-si G on September 1, 201, and the remainder of 109m2 was combined into D.

on December 12, 2013, the Plaintiff: (a) transferred five parcels of land, including D, B, H, I, I, and F, and (b) 5,939.11 square meters in Suwon-si, Suwon-si, the Plaintiff reported and paid the transfer value to the Defendant on February 28, 2014 as KRW 18,960,00,000; and (b) the acquisition value as KRW 8,227,697,085 (applicable to the pertinent real estate and the conversion value for the said land B and building) as capital gains tax of KRW 2,581,048,927.

Consolidatedly, on December 1, 2014, the Defendant confirmed the actual acquisition value of the above B land and building, and notified the Plaintiff of the transfer income tax of KRW 715,97,470, and the Plaintiff did not raise any objection thereto.

On March 12, 2015, the Plaintiff filed a claim for correction to the effect that the actual acquisition value is KRW 1,100,000,000 based on the sales contract and the financial evidence verification of the instant real estate is confirmed, and accordingly, the Plaintiff filed a claim for correction to the effect that the transfer income tax for the year 2013 is corrected according to the said actual transaction value. However, on June 30, 2015, the copy of the sales contract submitted to the Plaintiff at the time of filing a request for correction was not written on November 1, 199, but rather deemed to be a false contract prepared recently.

(v) The Plaintiff filed an appeal with the Tax Tribunal on September 25, 2015, but the Tax Tribunal dismissed the said appeal on April 1, 2016.