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 15, 2003, the Plaintiff acquired Dongjak-gu Seoul Metropolitan Government 49-3 commercial buildings B (hereinafter “instant real estate”) and transferred the instant real estate to C and D around December 15, 2004.

B. On February 24, 2005, the Plaintiff filed a preliminary return of capital gains tax with the transfer value of the instant real estate of KRW 110 million at the actual transaction price, the acquisition value of the instant real estate of KRW 110 million at the actual transaction price, and the transfer income amount of KRW 00 million at the actual transaction price.

C. After transferring the instant real estate by C, the head of the Dongjak District Tax Office confirmed that the Plaintiff transferred the instant real estate at KRW 132 million in the document that “EM is apartment status” (hereinafter “the instant document”) held by C while conducting an investigation of capital gains tax on C, and notified the Defendant thereof.

On April 7, 2015, the Defendant issued a revised notice to the Plaintiff on April 7, 2015, on the premise that the transfer value of the instant real estate was KRW 132 million, to pay KRW 14,709,830 (including penalty tax for failure to file a report, KRW 675,60, and penalty tax for failure to pay due, KRW 7,278,238) for the transfer income tax for the year 2004.

(hereinafter “instant disposition”) e.

The plaintiff was under the procedure of the previous trial.

[Ground of recognition] Facts without dispute, Gap 1 through 5 evidence, Eul 2, 3 and 7 evidence (including provisional number; hereinafter the same shall apply), the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The Plaintiff asserted that the Plaintiff transferred the instant real estate to C, etc. with KRW 110 million, and that the sales contract was conscientiously prepared, and that the Plaintiff made a preliminary return of capital gains tax based on this.

The documents of this case, which the defendant is the premise of the disposition of this case, are not prepared by the plaintiff.

Therefore, since the transfer value of the instant real estate is KRW 10 million, the Defendant’s disposition based on a different premise is unlawful.

B. The Plaintiff submitted the preliminary return of capital gains tax on the instant real estate at the time of filing the preliminary return.