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

Purport of claim and appeal

The first instance court.

A. On November 4, 2008, the Plaintiff filed a tax base return on capital gains tax with the Defendant on the transfer income tax, and reported that the transfer loss did not amount to be paid.

The transfer value of the number of stocks on September 21, 2004 413,785,785, 208 152,000,000,000 261,785,208 (States 461,127 133,85,948 6,000,000-5,666,144,052 (State) 3,125 3,125 100,000,000-5,666,14,052,000,000,000,000,000,000,000,000, 26252,00,005, 84,384,584,584,

B. On September 21, 2004, the Defendant: (a) on the part of the Plaintiff transferred 80,456 shares of the Launnet Co., Ltd. (hereinafter “Syunnet”) to 413,785,208 won; and (b) on December 23, 2004, transferred 3,125 shares of the relevant Green Capital Co., Ltd., Ltd. (hereinafter “Syunnet”); and (c) on August 11, 201, only transferred 10,000 won to B, the transfer value was calculated as KRW 513,785,208; (d) acquisition value was calculated as KRW 252,00,000,000; and (e) on December 23, 2004, the Defendant issued the instant disposition of rectification (hereinafter “instant disposition”).

However, the Defendant did not recognize the part of KRW 5,66,144,052 on the transfer loss, since the transferor of the shares 461,127 shares of Alive Communications (hereinafter “Arves School”) that the Plaintiff transferred to Naco (hereinafter “instant shares”) cannot be deemed as the Plaintiff, and the part of KRW 5,66,14,052 on the transfer loss was not recognized.

C. As to this, the Plaintiff filed an appeal with the Tax Tribunal on October 27, 2011, but was dismissed on June 8, 2013.

【Fact-finding, Gap evidence 1 through 4, Eul evidence 1 (including number in each documentary evidence, hereinafter the same shall apply), and the purport of the whole pleadings

2. Whether the instant disposition is lawful

(a) relevant Acts and subordinate statutes;