1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. Change in ownership of real estate listed in the separate sheet 1) The Plaintiff is the real estate listed in the separate sheet 10 May 10, 1978 (hereinafter “each land of this case”).

(2) On the other hand, on the other hand, the head of Taecheon Tax Office (the National Tax Service and its affiliated organization’s Enforcement Rule were amended by Ordinance of the Ministry of Finance and Economy No. 150 on July 1, 2000, and the head of Samcheon Tax Office succeeded to his authority; hereinafter the same shall apply) requested the Korea Asset Management Corporation to sell each of the instant lands, and thereafter, on August 21, 200, C completed the registration of ownership transfer for each of the instant lands on October 19, 200.

3) The Defendant purchased each of the instant land from C and completed the registration of ownership transfer on April 18, 202. (B) The head of the tax office having jurisdiction over the imposition of the prior corporate tax on January 16, 1996 (hereinafter “prior first imposition disposition”) imposed KRW 319,705,860 in total of the corporate tax and the special surtax on January 16, 1996 (hereinafter “prior first imposition disposition”), ② the imposition of KRW 209,193,620 in total of the corporate tax and the special surtax on March 1992 (hereinafter “prior second imposition disposition”), ③ the imposition of KRW 14,303,50 in total of the corporate tax and the special surtax on March 193 (hereinafter “prior imposition disposition”), and the imposition of the prior imposition disposition on KRW 14,303,50 in total, subject to prior imposition of the corporate tax on March 14, 1997 (hereinafter “prior imposition disposition”).

2) The chief of a three-dimensional tax office imposes upon each of the preceding dispositions for arrears and new disposition for imposing new corporate tax on each of the preceding dispositions.