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On September 200, Nonparty B, C, and the Plaintiff (hereinafter collectively referred to as the “Plaintiff, etc.”) invested in cash, around September 200, in which case Party B and the Plaintiff acquired real estate by providing labor, such as information on real estate sale and purchase, analysis of investment value, auction bidding, etc., and agreed to distribute profits accruing from lease, management, and resale (hereinafter referred to as the “instant agreement”) and acquired real estate with the amount invested as follows:

(1) The Plaintiff, etc. agreed to terminate the instant agreement on February 1, 2002, - the Plaintiff, etc. agreed to terminate the agreement on June 3, 2003, on June 5, 2000, when the title holder of the date of disposal of the real estate acquired by the sequence 1, the date of acquisition of the real estate acquired by the sequence 2, E, F land and buildings in the E 2, and building on November 16, 200, when B3, 200, as of May 28, 2001, G land and building in the B, 3, 2001 - The Plaintiff, etc. received part of the total amount of the profits accrued until the time of the settlement of accounts to KRW 600,000,000,000,000,000,000,000.

As to this, the defendant acquired shares of each of the above real estate under the name of another person, but disposed of according to the above agreement with B and C, and on December 1, 2010, the defendant decided and notified the plaintiff of the transfer income tax of 85,531,510 won for the first and third real estate of this case in 2003.

(2) The Plaintiff filed a tax appeal against the instant disposition on December 8, 2010, but dismissed on November 24, 2011.

On the other hand, the head of tax office levied tax on KRW 200 million allocated to C as other income.

[Reasons for Recognition]