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

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

1. Details of the disposition;

A. On November 10, 201, the Plaintiff entered into a contract to sell B forest land B 33,007 square meters (hereinafter “instant land”) to C Co., Ltd. (hereinafter “C”) for KRW 3.3 billion in the purchase price.

(hereinafter referred to as “the primary sales contract”). B.

According to the first sales contract, the Plaintiff paid KRW 300 million in total from C during the period from November 10, 201 to January 30, 2012, but did not receive the remainder of the sales contract until April 8, 2012, which was the date of the payment of intermediate payments, and July 17, 2012, which was the date of payment of intermediate payments, and thus rescinded the first sales contract.

C. On January 23, 2013, the Plaintiff concluded a sales contract again with C with the purchase price of KRW 3.7 billion (i.e., the balance of KRW 800 million for the down payment (hereinafter “the second sales contract”). Article 2 Subparag. 2 of the second sales contract provides that “The amount of KRW 300 million out of the down payment of the second sales contract shall be replaced by the payment of KRW 300 million for the term payment under the said contract, and the buyer shall not claim any right to the said down payment and claim any return thereof, etc.”

As to the secondary sales contract, the Plaintiff received a total of KRW 374,00,000 from C during the period from January 31, 2013 to May 24, 2013 as part of the additional down payment, and the Plaintiff was not paid the remainder by April 30, 2013 and June 30, 2013, which is the final payment date of down payment, and subsequently rescinded the secondary sales contract.

On the other hand, on October 21, 2013, the Plaintiff entered into a contract to sell the instant land in KRW 939,000,000 for the purchase price of KRW 939,00 (hereinafter “third sale contract”), and completed the registration of ownership transfer for the instant land to D on November 28, 2013.

E. From March 2, 2016 to April 25, 2016, the Defendant shall conduct a tax investigation with respect to the Plaintiff, and the sum of the down payment received by the Plaintiff pursuant to the first and second sales contracts, KRW 674,00,000, the first down payment of KRW 300,000,000.