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

A. The Plaintiff is a non-profit religious corporation that operates a traditional temple registered in accordance with the former Traditional Temple Preservation Act (amended by Act No. 9473 of March 5, 2009) in the Gangwon-gu Senior Temple C.

B. Around 2011, the Plaintiff transferred each land listed in the real estate list (attached Form 1) (hereinafter “each land of this case”) to D, and the Plaintiff determined that the income generated therefrom was not taxable income of a non-profit domestic corporation pursuant to Article 3(3)5 of the Corporate Tax Act and Article 2(2) of the Enforcement Decree of the Corporate Tax Act, and did not report the corporate tax.

C. Around February 2014, the Defendant, upon conducting a tax investigation with the Plaintiff, disposed of each of the instant lands in KRW 2 billion, and determined that each of the instant lands at the time of such disposition does not constitute fixed assets used directly for the Plaintiff’s proper purpose business, and determined and notified the Plaintiff of KRW 476,145,00 of the corporate tax in the year 201 on the ground that the income accrued from the disposition of each of the instant lands constitutes taxable income of a non-profit domestic corporation under Article 3(3)5 of the Corporate Tax Act, on May 2, 2014.

(hereinafter “instant disposition”) D.

On November 18, 2014, the Plaintiff filed an objection and filed an appeal with the Tax Tribunal, but was dismissed on June 12, 2015.

[Ground of recognition] Evidence No. 1, Eul evidence No. 1, Eul evidence No. 2-1 through No. 8, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The summary of the Plaintiff’s assertion (1) is part of the land owned by the Plaintiff as the land annexed to the traditional temple B operated by the Plaintiff, which was managed as the temple forest from the 1960s.