The court's explanation on this part is identical to the corresponding part of the reasoning of the judgment of the court of first instance except for the following modifications. Thus, this part is cited in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

The amended part of the first instance court's decision "(e) and (f)" (from the third to the second to the second to the second to the third) shall be amended as follows:

A person shall be appointed.

E. On November 1, 2013, the Defendant notified the Plaintiff A of the disposition of correction of KRW 28,142,590 of the transfer income tax reverted to year 2007, and KRW 253,937,570 of the transfer income tax reverted to year 2007, on the ground that the Plaintiff A did not report the transfer income tax, even though he/she held each transfer margin accruing from the transfer of the said 1,207, on July 27, 2007.

The main imposition of capital gains tax is "the main imposition of capital gains tax" among the correction of capital gains tax for the year 2007, and the additional tax is "the imposition of capital gains tax" as "the imposition of additional tax".

F) The above calculation of capital gains tax is calculated by adding the amount reported by the Plaintiff A as capital gains tax to KRW 537,864,00, 137,253,137 (calculated tax amount) based on the added amount of KRW 57,253,137 (calculated tax amount) to the amount reported by the Plaintiff A as capital gains tax; KRW 3,168,467; KRW 3,634,612; KRW 356,74; KRW 3,210,974; KRW 48,345,876; KRW 28,142,592; + KRW 3,467; KRW 167; KRW 19,634; KRW 3,634; KRW 19,637; KRW 4637; KRW 19; KRW 478,475; KRW 374; KRW 378; KRW 475,47; KRW 5374;

In addition, in the case of Plaintiff B, the existing Plaintiff B reported as capital gains.