1. The Defendant imposed capital gains tax of KRW 120,602,821 (including additional taxes) on the Plaintiff on February 1, 2013.

1. Details of the disposition;

A. On June 19, 199, the Plaintiff acquired B forest land B, 7,438 square meters (hereinafter “land before division”).

B. The Plaintiff entered into a sales contract on three occasions with respect to the land before subdivision (hereinafter “the first, second, and third contracts”) (hereinafter “the first contracts”): (a) on June 25, 2004, the agreement was made to sell the land of KRW 7,438 square meters before subdivision to 30 million; (b) on December 10, 204, the second contracts were to receive KRW 200 million; (c) on the premise that the purchase price was KRW 7,438 square meters (However, the lot number was divided into B, F, and G three parcels); (d) on the premise that the said land was sold to the Plaintiff at KRW 20,000,000,000 for KRW 16,000,000,000 for KRW 20,000,000,000 for KRW 16,000,000,0000 for KRW 36,000,000.

C. However, on February 201, the head of reinforced Gun confirmed the fact that D, even though he was H, D, and E, completed the registration of ownership transfer in the name of his father J, and that E completed the registration of ownership transfer in the name of his spouse I. Of them, D imposed penalty surcharges in accordance with the provisions of the Act on the Registration of Real Estate under Actual Titleholder’s Name.

Accordingly, the defendant is against the plaintiff.