1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On March 26, 2010, the Plaintiff purchased the said land and buildings in the amount of KRW 2.5 billion, and completed the registration of ownership transfer on May 14, 2010.

B. On March 26, 2012, the Plaintiff sold the instant real estate at KRW 2.72 billion to D Co., Ltd. (E on January 21, 2014; hereinafter “E”) and completed the registration of ownership transfer on June 11, 2012.

The total amount of sales contract (Evidence A No. 7-2): 400 million won (the contract amount of KRW 40 million, the remainder of KRW 360 million) for interior equipment, office fixtures, and fixtures:

1. Address: Daegu-gu C

2. Scope: A separate amount of 160,000,000 G store 160,000,000 G store 2nd floor store 40,000,000,000, and 40,000,000,000 of clothing and 40,000,000,00 for the buildings owner of the above address, and 30,000,00 air conditioners, such as air conditioners, heating and cooling equipment, and other 30,00,000,000,000 air conditioners, and for other 30,000,000,000,0000,000 for total 40,000,000,000,000;

3. A separate surtax;

C. Meanwhile, as between E on March 26, 2012, the Plaintiff concluded a sales contract, separate from the instant real estate sales contract, with the following equipment with the total purchase amount of KRW 400 million (hereinafter “instant facility contract”).

On August 13, 2012, the Plaintiff reported and paid KRW 20,975,00 to the Defendant for the transfer income tax on the instant real estate sales contract.

E. On May 16, 2014, the Defendant conducted an investigation of capital gains tax on the Plaintiff on June 11, 201, and transferred KRW 280 million, except for KRW 120 million ( KRW 80,000,000,000,000 among the facility costs of the first floor G burial, and KRW 40,000,000,000,000,000,000, which was produced by the Plaintiff, to the fixed assets for the instant business under Article 94(1)4 of the Income Tax Act.