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

A. On March 10, 2003, the Plaintiff acquired the Gangnam-gu Seoul apartment 101 Dong 905 (hereinafter “instant apartment”) from KRW 485,00,000, and transferred it to KRW 698,000 on December 26, 2006. On December 27, 2006, the Plaintiff reported and paid capital gains tax amounting to KRW 2,879,507, a non-taxation for one household on December 27, 2006.

B. Upon undergoing a tax investigation on November 2010, the head of Samsung District Tax Office: (a) deemed that the Plaintiff, a foreign resident of the Republic of Korea, did not meet the requirements for residence for two years; and (b) rendered a disposition of correction of KRW 71,857,620 for the transfer income tax for the year 2006, and served on the Plaintiff as an impossible service; and (c) revoked the previous disposition; and (d) again, the Defendant, as the head of the tax office having jurisdiction over the place for payment of the transfer income tax of the instant apartment, issued a notice of correction and notification of the transfer income tax (including additional tax for arrears 38,096,682) on September 3, 2013 (hereinafter “instant disposition”).

C. The Plaintiff filed an appeal against the instant disposition, but was dismissed by the Tax Tribunal on June 30, 2014.

[Ground of recognition] without any dispute, Gap evidence 1 through 3, Eul evidence 1 through 3, purport of whole pleading

2. Whether the disposition is lawful;

A. In order to apply the exclusion period for imposition of ten years under the Framework Act on National Taxes to the Plaintiff’s assertion, national taxes should be evaded, refunded, or deducted by fraud or other unlawful means. However, the Plaintiff, a Canadian resident, merely made a mistake as a resident in consideration of the domestic residence report or domestic period of stay, and did not make a false report on capital gains tax by fraud or other unlawful means.

Since the transfer of apartment of this case shall be subject to the exclusion period of imposition of the ordinary five years, the disposition of this case, which was made after the expiration of the exclusion period, shall be revoked as unlawful.

B. Article 26-2 of the Framework Act on National Taxes