The Plaintiff owns from around 1997 to five parcels outside Seoul, Gangnam-gu, and buildings on the 6th and the 24th above ground (hereinafter referred to as “instant real estate”) and operates real estate rental business. The Plaintiff is a corporation settling accounts at the end of six months, which owns the above land and buildings.

Around October 1995, J (from September 28, 2010 to February 11, 2011) and E (from February 11, 2011 to December 201) held office as the representative director of each Plaintiff, after having died after having acquired and managed the Plaintiff on or around October 26, 2015.

The Plaintiff, at the time of the settlement of accounts for the period of 40 business years (from July 1, 2011 to June 30, 2012), drafted a new financial statement for the period of 39 business years (from July 11, 2010 to June 30, 201), to delete the loans stated in the financial statements for settlement of accounts and the total amount of accrued interest, and KRW 57,271,669,318 (hereinafter referred to as “inter-point loans”) retroactively from the financial statements for the period of 39 business years.

Around August 2016, the Seoul Regional Tax Office (hereinafter “Investigation Office”) conducted a tax investigation on the Plaintiff (hereinafter “instant tax investigation”) with the period of investigation from July 7, 2011 to June 2015, 2015; (1) the Plaintiff was exempted from the Defendant’s debt corresponding to the key debt to F, E, G, and D (hereinafter collectively referred to as “heirs”)’s wife’s wife due to the deletion of the key debt in the account book; (2) G was not allowed to enter the Republic of Korea for the period of the instant tax investigation; and (3) even though it was not verified that the Plaintiff’s business was conducted, the Plaintiff was paid a total of KRW 474,234,730 as stated in [Attachment 1] / [Attachment 2] / [Attachment 3] / [Attachment 80,131,298, 1301, 196, 106, 1305, 106, 1806, 106, 10