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 November 29, 2002, the Plaintiff received a donation of 840 square meters from Gangwon-gun C, Gangwon-do, Gangwon-do, the Plaintiff constructed a building of the first and fifth floor above the ground (hereinafter “instant building”) on that ground, and completed the registration of ownership preservation in the name of the Plaintiff on June 24, 2003.

B. Since then, a compulsory auction on the instant real estate was conducted on October 26, 2012, and sold KRW 1,321,00,000 to Nonparty D and E for the payment of KRW 1,321,00,000. The Defendant deemed that the transfer value of the said real estate was unclear due to the Plaintiff’s non-report on capital gains tax, and imposed KRW 273,363,730 on the Plaintiff on January 12, 2015.

C. On July 6, 2015, the Plaintiff filed an objection against the Defendant on July 6, 2015. On August 21, 2015, the Defendant: (a) as acquisition value, KRW 524,00,000 of the value of the instant building reported by the Plaintiff as the acquisition tax base; and (b) as acquisition value, KRW 16,558,40 of acquisition tax and registration tax; and (c) as design cost of KRW 22,00,000,000 of transfer income tax imposed on the previous necessary expenses, the Plaintiff corrected

(hereinafter referred to as the “instant disposition”). D. The disposition imposing capital gains tax of KRW 222,251,000 on January 12, 2015, remaining after reduction (hereinafter referred to as “the instant disposition”).

In other words, the Plaintiff filed an appeal with the Tax Tribunal on November 12, 2015, but was dismissed on December 30, 2015.

[Ground of recognition] No dispute, Gap 1 through 7, Eul 7 (including each number), the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff asserted that the Plaintiff entered into a construction contract with F Co., Ltd. (hereinafter “F”) for the construction of the instant building and paid the construction cost of KRW 926,61,320 in total to F and G, an executive officer thereof, by borrowing a total of KRW 980,00,00 from the bank, and paying the construction cost of KRW 926,61,320,00 for the construction of the instant building. Thus, the Defendant’s disposition of the instant case is unlawful

(b) relation.