1. The part of the judgment of the first instance against the plaintiff shall be revoked.

On April 1, 2010, the Defendant rendered capital gains tax against the Plaintiff on April 1, 201.

1. It is recognized that the following facts are comprehensively taken into account the respective descriptions of Gap's evidence Nos. 1 to 5 and Eul's evidence Nos. 1 to 5 (including paper numbers).

[1] On March 20, 2007, the Plaintiff, the representative director and the major shareholder of B Co., Ltd. (hereinafter “instant company”), signed a stock acquisition agreement with the “Slastic Co., Ltd.” (hereinafter “Slastic Co., Ltd.”), and agreed to transfer 98,765 shares issued by the instant company owned by the Plaintiff and D in total at KRW 121,50 per share, KRW 11,99,947,50 per share.

On April 20, 2007, the Plaintiff concluded a share acquisition agreement with the global Lone Star Korea Fund (hereinafter “global Fund”) and agreed to transfer 49,382 shares issued by the instant company owned by the Plaintiff and D in total at KRW 121,50 per share, KRW 5,99,913,00 per share.

Until May 7, 2007, the Plaintiff received 121,500 won per share of 148,147 shares (i.e., 98,765 shares, 49,382 shares, hereinafter “instant shares”) from shot funds and global funds with respect to the total amount of 148,147 shares (i.e., 98,765 shares) and completed share transfer at that time.

[2] On May 22, 2008, the Plaintiff filed a final return on the transfer income tax of KRW 1,716,662,620 on the transfer of the instant shares with the Defendant, and filed an application for the extension of the payment deadline by November 30, 2008, and obtained approval from the Defendant.

Then, around June 2008, the Plaintiff: (a) drafted a plastic fund and “PutO use agreement” and “stock sales contract” and (b) drafted an additional agreement on September 2008 to purchase the said 98,765 shares out of the instant shares.

The Plaintiff also set up a global fund and “stock repurchase agreement” around June 2008, and agreed to purchase the said 49,382 shares out of the instant shares.

On September 23, 2008, the Plaintiff’s respective share acquisition agreement entered into with the Defendant, a plastic fund and a global fund (hereinafter “instant share acquisition agreement”) was cancelled or cancelled.