A. On May 3, 1999, the Plaintiff completed the registration of the transfer of ownership due to a successful bid on April 26, 1999 with respect to the Gangseo-gu Busan Metropolitan City 6,658 square meters (hereinafter “instant land”).

D (765/658), E (650/6658), and F (350/6658/66) on May 7, 2019, the Plaintiff’s spouse and children completed the registration of partial transfer of ownership on the ground of self-donation on May 2, 2019. This was based on the Defendant’s prior consultation on gift savings.

B. The Korea Land and Housing Corporation completed the registration of transfer of ownership on May 9, 2019 with respect to each share of the Plaintiff, D, E, and F among the instant land on May 13, 2019 (the amount of compensation for each share is KRW 2,037,386,90, D30,134,990, E, E, and F, KRW 137,316,60, which is the date of the public notice of recognition of the project that caused the acquisition of the land for public use (the amount of compensation for each share is calculated as of December 26, 2017, which is the date of the public notice of recognition of the project that was the date of the public use of the land for consultation).

On behalf of the Plaintiff, the Defendant, on July 31, 2019, completed a transfer income tax return with the amount of tax base as KRW 1,314,256,363, the calculated tax amount as KRW 516,587,872, the deducted and reduced tax amount as KRW 100,000 (the reduction of development restriction area) and the voluntarily paid tax amount as KRW 415,360,144.

(d)

On behalf of the Plaintiff on August 20, 2019, the Defendant submitted a revised tax base return and a statement of voluntary payment on August 20, 2019. The above documents state that the reason for the revised tax return is “Misunderstanding (the reduction of exemption from a development restriction zone)” and that “2,166,049 won (the sum of the amount of local income tax for which 281,438 won is 2,47,487 won and the aggregate of the amount of additional income tax for transfer income tax)” and the amount of deduction and tax reduction as “1,111,954 won” and the amount of voluntary payment as “51,176,020 won (the aggregate of the amount of additional individual local income tax for which 5,178,974 won is 56,287,974 won).”

E. The plaintiff on January 15, 1999.