A. From June 12, 2003 to February 23, 2004, the Plaintiff paid KRW 160 million under the name of investment to Nonparty B, who had reproduced property through a court auction. On April 30, 2004, the Plaintiff agreed to the Plaintiff on April 30, 2004 on the share of KRW 15,009 square meters among the share of KRW 15,009 square meters in Jung-gu, Incheon (hereinafter “instant land”) 160 million, instead of paying the said KRW 160 million.

B. On November 14, 2007, the Plaintiff filed a civil lawsuit against B, and in the case of Seoul High Court 2007Na110 on November 14, 2007, “B” was sentenced to the Plaintiff on April 30, 2004 that “B shall implement the procedure for the registration of ownership transfer on the land of this case due to a payment and satisfaction agreement.” The above judgment became final and conclusive by the Supreme Court Decision 2007Da85126 Decided March 13, 2008.

C. On the other hand, on October 25, 2007, the above C orchard 15,009 square meters were transferred to a zone development project site, and on December 12, 2007, the amount of KRW 6,43,858,000 of the expropriation compensation was deposited as 10190 in this court against B on December 12, 2007, and the Plaintiff received KRW 708,542,031 on January 23, 2009 of the above expropriation compensation (hereinafter “instant expropriation compensation”).

As the Plaintiff did not file a tax base return by the statutory return deadline, on October 15, 2009, the Defendant notified the Plaintiff of the imposition of capital gains tax of KRW 225,250,583 on the instant compensation for expropriation in 2007, and the Plaintiff filed a request for pre-assessment review. On November 26, 2009, the Defendant should be deemed the instant compensation for expropriation as interest income, not capital gains, and made a pre-assessment review revoking the aforementioned pre-assessment notice of capital gains tax, and on August 1, 2011, the Plaintiff considered the instant compensation for expropriation as income for non-business purposes and deemed it as global income tax of KRW 225,121,350 on global income tax of KRW 209, and “ below 350 on global income tax of 2009,” respectively.