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

A. B, on December 31, 2012, sold the Seocho-gu Seoul Metropolitan Government Seocho apartment D (hereinafter “instant apartment”) for KRW 1,085,00,000 to E, and received from E the remainder of KRW 905,00,000,000, excluding the deposit amount of KRW 180,000,000.

B. At the time of selling the instant apartment, B sought an explanation that “one house high-priced house for one household” from a certified tax accountant is subject to reduction or exemption of capital gains tax, and reported and paid capital gains tax amounting to KRW 2,744,710 on February 28, 2013, deeming that the transfer of the instant apartment falls under the transfer of one house high-priced house for one household, which is a “transfer of one house high-priced house for one household” from the certified tax accountant.

C. B deposited KRW 300 million out of the transfer price of apartment in the instant apartment in its own bank account (F), but withdrawn the said amount on September 30, 2013 as the check number G and delivered it to the Defendant.

The Defendant purchased the 15th floor I of Yongsan-gu Seoul Metropolitan Government H building No. 15 (hereinafter “instant loan”) and used the said 300 million won check received from B as the purchase price.

E. From April 2017, the head of the tax office affiliated with the Plaintiff added B and the Defendant to the household on October 29, 2010 as a result of the investigation of capital gains tax on the instant apartment from around April 2017, and the Defendant possessed two houses at the time, and thus, the sales of the instant apartment does not constitute a transfer of one house high-priced house for one household. On May 31, 2017, the head of the tax office notified the Plaintiff of a decision of correction of capital gains tax imposing capital gains tax of KRW 269,861,350 for B in the taxable year 2012.

The term "transfer income tax claim of this case" and "disposition of transfer income tax of this case" are as follows.

F. On June 2018, the director of the Seoul Regional Tax Office: (a) paid KRW 300 million to the Defendant by the head of the Seoul Regional Tax Office constituted a fraudulent act committed with the intent of undermining the taxation right holder; and (b) accused B and the Defendant as a violation of the

For this,