2. Litigation costs shall be borne by the Plaintiff

A. On March 13, 1984, the Plaintiff entered into a contract for land purchase and sale, and completed the registration of ownership transfer on August 28, 1984, by inheritance of five parcels, other than 2,079 square meters, Nam-si, Nam-si. The Plaintiff entered the contract for land purchase and transfer at the time of transfer (cost B) transfer as the ground for acquiring the lot number category B B B 2,073 on October 27, 1984, 200,00 D 417 on October 927, 206, 99/575 shares, and 30,000,000 or 200,000, 20,0000 or 20,000, 30,000 or less, on each of the above land: (a) each of the above land’s specific land transfer values as follows: (b) 1,935,000,000 E-460, 2057,757.

3) Meanwhile, on October 15, 2016, the Plaintiff entered into a contract with C Housing Association to receive compensation of KRW 400 million for all of the crops, structures, and seedlings on the remaining land (B) and a contract to receive KRW 30 million for compensating for obstacles, structures, and seedlings on the land on October 25, 2016 (B) and around that time, the Plaintiff entered into a contract to receive KRW 430 million for compensating for obstacles, structures, and seedlings (hereinafter “instant compensation”).

B) The Plaintiff received both the transfer income tax return and the instant disposition 1) on January 31, 2017: (a) upon filing a preliminary return on the transfer income tax with the Defendant on January 31, 2017, the transfer price of KRW 1,935,500,000, excluding compensation for each remaining land, shall be the transfer price; and (b) applying reduction or exemption (100,000,000