1. All of the plaintiff's claims are dismissed.

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

1. The following facts do not conflict between the parties, or may be acknowledged by considering the whole purport of the pleadings in each entry in Gap evidence 1-1-2, Gap evidence 2-2, and Eul evidence 1-1:

On August 13, 2003, the Plaintiff: (a) transferred B and three parcels to Cheong Changwon-gun Co., Ltd. and reported the transfer income tax thereon; (b) around August 16, 2004, the Defendant determined the Plaintiff’s capital gains tax base as KRW 196,236,151, and notified the Plaintiff of KRW 29,71,714,89 calculated by deducting the amount of tax calculated as KRW 30,012,50,39, which was the remainder after deducting the amount of tax payable as KRW 229,85,00,00,000, from KRW 59,714,89, and KRW 29,702,390.

B. In the process of the field investigation of capital gains tax in 2008, the Defendant revealed that the actual transfer value of the above B and three parcels was KRW 1,340,077,843. On March 5, 2008, the Defendant additionally corrected and notified KRW 488,352,572 to the Plaintiff for capital gains tax in 2003.

(hereinafter “instant disposition”). 2. The assertion and determination of the instant disposition

A. The plaintiff's primary assertion was that the defendant did not serve a tax payment notice on March 5, 2008 on the plaintiff. Thus, the disposition of this case does not exist, and the preliminary disposition of this case is null and void because the defect was serious and obvious.

(b) as shown in the attached Form of the relevant statutes;

C. We examine the Plaintiff’s primary and conjunctive arguments together.

As to whether the Defendant served the notice of tax payment on March 5, 2008 on the Plaintiff, according to the testimony of Gap 3-1, 2, 3, 4, 5, 9, 10, 11-1 through 10, 13-2, 13 through 20, 13-3 and 3-2, and witness C and D, it is found that the Plaintiff was living in Ansan-gun-gun-gun-gun-gun-si and had been living in Ansan-si-si-si around March 2003, and had been living in Ansan-si-si-si-si-si-si. Meanwhile, it is found that the Plaintiff had been living in Ansan-si-si-si-si-si-si, while being aware that it had been living in Korea-dong-si-si-si-si, while the evidence Nos. 2, 4-2, 5- Eul evidence Nos. 5-1, 5-3, 7-1, 8-2, 1, 9-2, and Ga evidence.