2. The costs of the lawsuit are assessed against the defendant.

Cheong-gu Office

The same shall apply to the order.

A. On December 13, 2002, the SeoCC completed the registration of the establishment of superficies with respect to the title of x Dong 000-1 larger than 0,000 square meters (hereinafter “instant land”) in Daejeon-gu ZZ-13, 2002 as the registration of the ownership in its own name, the registration of the establishment of superficies with respect to the title of 0,000,000 won, the maximum bond amount of 0,000,000 won, the debtor, SeoCC and the MV Bank Co., Ltd. (hereinafter “VV Bank”), the ownership of the object and the scope of the solid building, the entire duration of the land, 30 years from December 13, 202, there is no land rent, and 5 bank with superficies, respectively.

B. On February 18, 2003, "SCC" entered into a sales contract for the land of this case (hereinafter referred to as "the sales contract of this case") with the network leapD (the decedent of the plaintiff died on July 12, 2008 as the decedent; hereinafter referred to as "the deceased"). The contents of the sales contract of this case are as follows.

The sales contract of this case

Sales Amount of KRW 0,000,000,000

down payment of KRW 000,00,000 at the time of the contract

Any balance of KRW 0,000,000,000 on April 1, 2003

loan 0,000,000,000 won (v) by succession;

Matters of special agreement

1. The transfer of ownership on March 10, 2004 shall be made by the agreement between the seller and the purchaser on the purchase price and the transfer of ownership on March 10, 204.

2. All official expenses, the principal of and interest on bank loans, simultaneously with the receipt of the documents for the registration of transfer and provisional registration of transfer of ownership, shall be borne and paid by the purchaser;

3. In cases where the purchaser transfers the ownership on March 10, 2004, the approval seal shall be affixed in accordance with the officially announced land value.

4. Where a purchaser needs to use the land after the transfer of ownership is registered, the seller shall provide all documents necessary for the use of the land;

C. On March 20, 2003, the head of the Daejeon Metropolitan City Z was granted a building permit on the land to the Deceased.

D. On April 1, 2003, WesternCC completed the registration of the establishment of a mortgage and the cancellation of the registration of the establishment of superficies on the instant land as of April 1, 2003 on the ground of termination as of April 1, 2003, and completed the registration of the establishment of superficies on the ground of the contract as of April 1, 2003, 'the maximum amount of claims 0,000,000,000,000, the debtor, the deceased and the NN Bank Co., Ltd. (hereinafter referred to as the "NN Bank"), the ownership of buildings, other structures, or trees, the entire duration of the land, 30 years from April 1, 2003, there is no rent, and superficies establishment as 'N Bank'.

E. On April 3, 2003, SCC completed on April 2, 2003 the registration of the right to claim ownership transfer on the land of this case to the Deceased on April 2, 2003.

F. On March 8, 2004 to May 25, 2004, the Defendant conducted a tax investigation on gift tax against the Deceased.

G. On March 27, 2007, the Deceased filed a lawsuit against the Daejeon District Court 2007Gahap3074 that “the procedures for the registration of ownership transfer on April 30, 2003, based on the provisional registration for preserving the claim for ownership transfer with respect to the instant land,” which was rendered a favorable judgment of the Plaintiff on May 21, 2007.

H. The SeoCC filed an appeal with the Daejeon High Court Decision 2007Na6091 against the judgment set forth in paragraph (g).

At the preparatory date for pleading on August 31, 2007, the deceased asserted that he did not receive any money other than KRW 0,000,000,000,000 under the sales contract of this case (i.e., down payment of KRW 000,000,000 + KRW 0,000,000 in succession to the obligation of loans). During the appellate trial, the deceased agreed on the following contract concerning the land with SCC on April 3, 2008 (hereinafter “the contract of this case”). The plaintiff was paid KRW 00,000,000 from SCC on the same day.

The contract of this case

Total price: 0,000,000,000

Details

1. 00,000,000 won shall be paid in advance and some of the remaining amounts shall be paid in advance on April 23, 2008.

The remaining balance will be paid by succession to the loan on May 8, 2008, and the remainder will be paid in full and at the same time terminate the provisional registration of transfer of ownership.

2. On April 23, 2008, the deceased paid KRW 000,000,000 and at the same time, he/she decides to cancel all civil and criminal issues.

3. In relation to the instant building permit, the change of the owner’s name is simultaneously performed with the payment of the remainder.

Design drawings and all other documents shall be assigned to them.

Claimant: SCC

Receiving Person: Deceased

Receiving Agent: Plaintiff

I. On May 29, 2008, the appellate court adjusted the following contents between the Deceased and SCC (hereinafter referred to as “the lower court”):

The mediation of this case was established.

Mediation of this case

Conciliation Provisions

1. The WesternCC shall pay to the Deceased KRW 0 billion by June 30, 2008.

2. At the same time, Western pays to the Deceased the money described in paragraph 1. above.

A. The Deceased performed the procedure for the cancellation of the provisional registration of the right to claim ownership transfer, which was completed on April 3, 2004 by the Daejeon District Court No. 4112, with respect to the instant land, and performed the procedure for transferring the name of the building owner for the building permit granted on the instant land to the SeoCC, and deliver the design drawings and other documents related to the building permit to theCC.

B. On April 1, 2003, the SeoCC took over the secured debt of the right to collateral security (the maximum amount of claim KRW 0 billion, the Deceased, and the NBB) which was completed by the Daejeon District Court No. 4071 on April 1, 2003 with respect to the land of this case as a discharge, and the borrower who was incurred prior to the date of the assumption of the obligation with respect to the land of this case shall be

3. If the SeoCC did not pay KRW 000,000,000 to the Deceased by June 30, 2008, the SeoCC received from the Deceased KRW 00,000 from the Deceased and, at the same time, entered into the procedure for registration of transfer of ownership on April 30, 2003 on the provisional registration of the right to claim ownership transfer, completed by the Daejeon District Court No. 41552 on April 3, 2003, for the instant land.

4. The Deceased shall waive the remainder of his claim.

5. The costs of lawsuit and the costs of mediation shall be borne by each person;

(j) On July 1, 2008, WesternCC completed the registration of cancellation of the right to claim ownership transfer registration on the ground of cancellation on July 1, 2008 on the instant land as of July 1, 2008. D. Each registration of cancellation of the right to claim ownership transfer registration on the ground of cancellation on July 1, 2008, and on the ground of termination on July 1, 2008, on the ground of the contract as of July 1, 2008, "the maximum amount of claims," 00,000,000,000,000,000 won, and Korea Exchange Bank Co., Ltd. (hereinafter "foreign Exchange Bank"), referring to as "the establishment registration of a right to claim ownership registration on the instant land as of July 1, 200, in whole, 30 years from July 1, 200, with superficies and 30 years from the duration of the right to claim ownership registration on the ground of superficies creation registration, 000,00 won.

(k) The Plaintiff filed a lawsuit against Western with the Daejeon District Court 2009Gahap6329 (200,000,000) and the agreed interest thereon. On June 10, 2010, the instant conciliation was concluded on April 30, 2008 by the Network CC to pay the price by June 30, 2008. However, the instant agreement was concluded on July 1, 2008 due to the failure to pay the remaining amount of KRW 00,000,000 to the Plaintiff on December 22, 2008, with the loan certificate stating "6.5% per annum, interest rate of 6.5%," and the Plaintiff andCC received the remainder of the agreed interest rate of KRW 00,000 on July 1, 208, with the agreed interest rate of KRW 00,000 and KRW 000.20.20.208.

(l) Western filed an appeal with the Daejeon High Court No. 2010Na4507 against the judgment stated in paragraph (k).

A. During the appellate trial, the Plaintiff entered into an agreement on October 1, 2010 (hereinafter referred to as the “instant agreement”) with the following contents as the SCC and Sick’s understanding of “A” (hereinafter referred to as “instant agreement”).

The Agreement of this case

1. A does not demand additional money to B in addition to receiving KRW 000,000,00,000 deposited by Daejeon District Court No. 3189 on June 29, 2010 in relation to the judgment amount for loans claim No. 2009Gahap6329 (No. 2009).

2. Eul shall withdraw an appeal for a case claiming a loan of Daejeon High Court No. 2010Na4507, which is the appellate case of the above case.

3. A shall cancel the registration of creation of a mortgage over the instant land of KRW 00 billion with the maximum debt amount created as to the instant land, while performing the obligations under paragraph (2).

4. Subsequent to the imposition of capital gains tax or inheritance tax related to the land in this case, paragraph 1 shall be null and void, and Section B shall be jointly and severally paid to Section A in addition to 00,000,000 and 20% interest per annum from October 1, 2010 to the due date.

(m) Western on October 1, 2010, on the instant land, reasons for termination on October 1, 2010

(j) complete the registration of cancellation of the registration of the establishment of a neighboring mortgage in the name of the plaintiff in paragraph (1).

(n) On November 1, 201, the Defendant against the deceased’s inheritor on November 1, 201, “the deceased’s land.”

On April 1, 2003, 2008, on the ground that the transfer value was not yet registered to PCC on July 1, 2008, "The transfer value was 0,000,000,000,000,000 won for acquisition value, necessary expenses, 00,000,000 won for transfer income and tax base, 0,000,000,000 won for transfer income and tax base, 70,000,000, 000,000,000,000,000,000,000,000, additional tax for unfaithful return, and 0,000,00,000 for additional tax for transfer income for year 208 (including additional tax for transfer income for 0,000,000,00,000 (hereinafter "the disposition in this case").

[Ground of recognition] Facts without dispute, Gap 1 to 8 evidence, Eul 2 to 4, 6 and 7 evidence, each of the statements and arguments

The purport of the whole

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

(1) The Deceased determined the ownership of the instant land in a dispute over the payment of the purchase price andCC.

The instant contract was not acquired in a timely manner, and constitutes the rescission of the agreement of the instant contract, not the sales contract, but the cancellation of the agreement. As the Deceased incurred other income, not capital gains, due to the cancellation of agreement, the instant disposition is unlawful.

(2) At the time of the instant conciliation, there was a dispute between the Deceased and Western, and thus, the Deceased could not register the ownership transfer under the name of the Deceased. Since the Deceased’s right to claim ownership was cancelled according to the instant conciliation, there was no purpose of evading taxes against the Deceased. The instant disposition that applied the tax rate of 70% on the premise that the Defendant

(3) The deceased does not meet the requirements for the application of the penalty tax on non-declaration of report, and the defendant applies 70% of the heavy tax rate due to the transfer of non-registration and applies again 40% of the penalty tax on non-declaration of report again to the same act is subject to double disadvantages. Therefore, the penalty tax on non-declaration of report among the instant disposition that applied the penalty tax rate of 40

(b) Related statutes;

It is as shown in the attached Form.

C. Determination

(1) If a legal compromise was reached between a seller and a buyer to the effect that the seller and the buyer agreed to cancel the sales contract and cancel the registration of transfer of ownership completed in the future to restore the original state in order to resolve a complicated civil and criminal dispute between the seller and the buyer, it cannot be deemed that there was capital gains subject to capital gains tax (see Supreme Court Decision 82Nu286, Feb. 14, 1984).

(2) The deceased, the deceased, shall own the land of this case against Western at the Daejeon District Court.

The plaintiff filed a lawsuit seeking the implementation of the transfer registration procedure. The plaintiff filed a lawsuit on July 1, 2008, and the Daejeon High Court (Seoul High Court 2007Na6091) concluded the contract with the plaintiff during the appellate trial (Seoul High Court 2007Na6091) and paid a total of KRW 0 billion to the deceased, and at the same time, the deceased cancelled the registration of the right to claim transfer registration under his name, followed the procedures for the change of the owner's name related to the building permit, and decided to cancel all civil and criminal issues. After that, the mediation of this case reflecting the contents of the contract in this case was established, and the deceased performed the procedure for the registration of the right to claim transfer registration under his name, the registration of the right to claim transfer registration and the cancellation of the superficies establishment registration related thereto. The contract in this case and the mediation in this case did not have any criminal dispute over the payment under the sales contract in this case, and it is reasonable to see that the contract in this case and the contract in this case were to reinstate the plaintiff's land at KRW 30000 billion.

(3) Therefore, the instant disposition on a different premise is unlawful.

3. Conclusion

Therefore, the plaintiff's claim of this case is reasonable, and it is decided as per Disposition by admitting it.