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

A. On May 31, 2010, B: (a) on October 8, 2009, B transferred the instant land to D and E (hereinafter “joint transferee”) one-half percent of each share in KRW 175 million; and (b) on the ground that the Plaintiff received the said transfer price, the Plaintiff reported the transfer income tax for the year 2009.

B. On October 29, 2003, the Director of the Daejeon Regional Tax Office determined that the Plaintiff acquired the instant land from B on October 29, 2003, and did not complete the registration of ownership transfer, and notified the Defendant of the said fact on October 8, 2009. Accordingly, on October 5, 2012, the Defendant notified the Plaintiff of the acquisition price of the instant land at KRW 75 million, and necessary expenses at KRW 103,773,600 for the instant land at KRW 103,760 for the transfer income tax for the year 2009.

(hereinafter “instant disposition”). C.

On February 5, 2013, the Plaintiff appealed and filed an appeal with the Director of the Tax Tribunal on February 5, 2013, but the said appeal was dismissed on February 26, 2014.

[Ground of recognition] Facts without dispute, Gap evidence 1, 2, Eul evidence 1 and 2, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion that the plaintiff agreed to purchase the land of this case from F in collaboration with F around October 1998, and then paid KRW 175 million in total to B, including KRW 38 million paid directly by F to B, ② KRW 10 million paid by the plaintiff to B for five years from around 1998 to 2002, ③ KRW 37 million paid by the plaintiff to B by entering into a sales contract for the land of this case independently with B in early 2003, ④ KRW 95 million paid by the plaintiff to B in cash at around October 2003.