1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. The reasoning of the judgment of the court of first instance is the same as the reasoning of the judgment of the court of first instance, except for the dismissal or addition of the following contents among the grounds of the judgment of the court of first instance. Therefore, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420

(1) Parts 3, 10 to 3, 13, shall be advanced as follows:

(1) On July 15, 2013, the Plaintiff calculated the transfer income tax amount pursuant to Article 159(1) of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 24697, Aug. 27, 2013; hereinafter the same), which is a provision for calculating the transfer margin for onerous donation, and calculated both the transfer value and the acquisition value based on the standard market price of the real estate of this case. ② Article 159(1) of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 159(1)1 of the Income Tax Act (amended by Presidential Decree No. 24697, Aug. 27, 2013; hereinafter the same) was added to the following parts: “The transfer value and the acquisition value are calculated based on the standard market price of the real estate of this case. 4) If Article 159(1)1 of the former Enforcement Decree of the Income Tax Act is unconstitutional, thereby infringing on property rights.”

C. The transfer value to calculate capital gains on the assertion that the amount of debt acquisition is the actual transaction value shall be based on the actual transaction value pursuant to Article 96(1) of the Income Tax Act.

However, the actual transaction price, which is the basis for the calculation of gains from transfer, is not a general market price that reflects the objective exchange value, but an actual transaction price itself or at the time of the transaction, and the actual amount of debt in the case of onerous donation in which a donee takes over a donor's obligation.