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

A. On March 5, 2014, the Plaintiff purchased at KRW 13,657,261,910 of B Dae-si, Gwangju Metropolitan City (hereinafter “instant land”) from the Gwangju Metropolitan City Urban Corporation for KRW 13,657,261,910, and on September 15, 2015, the actual sale amount of KRW 18,657,261,910 (hereinafter “C”) was 18,657,261,910 (hereinafter “C”), - the purchase amount of KRW 13,657,261,267,261,261,910 = (i) despite having transferred the purchase amount to KRW 5,00,00,00,000,000, 15,057,261,910 reported on sale, 261,000,000 won reported on transfer gains.

B. On July 7, 2017, the director of the Gwangju District Tax Office decided and notified the transfer income tax for the year 2015 to the Plaintiff as KRW 2,296,834,160.

C. On December 26, 2017, the Plaintiff appealed to the Tax Tribunal, and the Tax Tribunal decided as follows.

1. The disposition of imposition of capital gains tax of KRW 2,296,834,160 against the Plaintiff on July 7, 2017 by the head of the Gwangju Tax Office shall be revoked.

[2] On September 15, 2015, the Plaintiff’s global income tax base and tax amount for the global income tax for the year 2015 shall be corrected according to the results of a review as to whether the Plaintiff’s overdue interest 67,489,130 won claimed to have paid to the Gwangju Metropolitan City Urban Corporation on September 15, 2015 in relation to the acquisition of the instant land was actually related to the acquisition of land, and whether the amount of KRW 170,000,000,000 claimed to have paid to the licensed real estate agent D in relation to the transfer of the right to sell the same land was actually paid as brokerage commission]

After re-examination according to the decision of the Tax Tribunal, the competent authority changed the domicile of the defendant to the defendant in Gwangju District Tax Office. On March 16, 2018

(2) the transfer income tax of this subsection shall be revoked.