1. The Defendant’s imposition of capital gains tax of KRW 80,655,850 for the year 2012 against the Plaintiff on January 2, 2014, 3,422.

1. Details of the disposition;

A. On September 7, 200, the Plaintiff donated C, C, 239.4 square meters (hereinafter “instant land”) and 427.08 square meters (hereinafter “instant building”) of the third-story building on the land from his husband on September 7, 200, and completed the registration of ownership transfer on September 9, 200.

B. After March 14, 2002, the Plaintiff extended the 4th floor area of 51.65 square meters on the instant building.

C. On October 25, 2012, the Plaintiff sold the instant land and buildings (including the extension of a building) to D for KRW 840 million.

In filing a scheduled return on December 11, 2012 on the capital gains tax on the instant land and building (including the portion of a building), the Plaintiff voluntarily paid 467,891,100 won [=95,782,200 won (including the appraisal value at 472,59,400 won) at appraisal value at 463,927,977,977 won (the total acquisition value at 463,22,800 won) at 463,927,977 won (the total acquisition value at 491,81,977, 197, 267, and 5687, and the capital gains tax) at 23,927,977 won (the total acquisition value at 491,98,777, and the total acquisition value at 565,767,567) at 200 won for the instant land and building.

E. On January 13, 2014, the Defendant: (a) deemed that “The acquisition value of the instant land and building on which the Plaintiff reported the tax base of capital gains tax shall not be recognized as acquisition value as it was based on the amount assessed retroactively; (b) calculated the acquisition value of the instant land and building at KRW 241,085,475 according to the standard market price at the time of donation; and (c) issued an additional disposition imposing capital gains tax of KRW 80,65,850 for the year 2012 (hereinafter “instant disposition”).

F. The Plaintiff’s disposition of this case.