1. The instant lawsuit shall be dismissed.

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

1. Details of the disposition;

A. The Commissioner of the National Tax Service, from October 29, 2001 to November 13, 2001, notified the Defendant that the Plaintiff confirmed that he did not report capital gains tax even though the Plaintiff transferred 150,000 shares issued by Tnet Communications Co., Ltd., an unlisted corporation to 751,725,000 won on two occasions on March 26, 200 and December 26, 2000.

B. Accordingly, on May 9, 2002, the Defendant decided and notified the Plaintiff of KRW 42,346,300 of transfer income tax, KRW 82,500 of securities transaction tax for March 2000, and KRW 4,051,980 of securities transaction tax for December 200.

(1) As to the legality of the above notice, the following (see, e.g., Supreme Court Decision 201Da1548, Apr. 2, 2011).

On June 19, 2014, the Plaintiff asserted that he/she had been aware of the instant disposition in relation to his/her residing in a foreign country for a long time, and filed an appeal with the Tax Tribunal on June 19, 2014, but the Tax Tribunal decided to dismiss the appeal on September 5, 2014 on the ground that the period of appeal for the instant disposition already expired

[Ground of recognition] Facts without dispute, Gap evidence 1, Eul evidence 1-2, Eul evidence 2-2, Eul evidence 2, the purport of the whole pleadings

2. Determination on this safety defense

A. Although the plaintiff asserted that the plaintiff had left Korea before and after the delivery of the instant tax payment notice, the plaintiff completed the move-in report to the domicile of the non-party B, who was the wife on March 6, 2002, and served the tax payment notice to the above domicile. Since the instant tax payment notice was served on the above domicile on May 9, 2002 by means of registration, the plaintiff received the instant tax payment notice lawfully through B.

Therefore, the period of appeal on the instant disposition has already expired for a long time, and the plaintiff is legitimate.