1. Of the instant lawsuits, the part of the claim for revocation of the disposition imposing capital gains tax for the year 2012 is dismissed.

2. The plaintiff.

Details of the disposition

The Plaintiff, on November 25, 2010, completed the registration of ownership transfer on the ground of sale on October 15, 2010, with respect to one tenth share (hereinafter “instant share of land”) among the 6,923 square meters of land (hereinafter “instant land”).

The instant land was established on September 23, 2004, which became a mortgagee, the Industrial Bank of Korea, the maximum debt amount of KRW 850,000,000, and the debtor D Co., Ltd. on the instant land. However, on February 15, 2011, the voluntary auction procedure based on the said mortgage was commenced (Sesan Branch E of the Daejeon District Court), and on May 2, 2012, the F limited liability company acquired the instant land by winning a successful bid for KRW 850,00,000 during the said voluntary auction procedure.

The sale price was fully distributed to the creditor, excluding 8,359,590 won of the execution cost.

On January 3, 2014, the Defendant determined and notified KRW 13,167,792 of the transfer income tax for the year 2012 on the ground that “the Plaintiff acquired the instant land shares from B on November 25, 2010 in the purchase price of KRW 20,000,000 (it refers to the transaction price recorded in the copy of the register of the instant land), and transferred the instant shares in the sale price of KRW 85,00,00 to F limited liability companies on May 2, 2012.”

(hereinafter “instant Disposition 1”). The Plaintiff issued a disposition of imposition of capital gains tax related to housing, on November 22, 2010, completed the registration of ownership transfer on October 15, 2010 with respect to one tenth of the second floor H of Seocho-gu Seoul Metropolitan Government Land Condominium Group H (hereinafter “instant housing”) (hereinafter “instant housing shares”).

The instant housing was established on November 30, 2007, which became the debtor B, as the mortgagee I Co., Ltd., the maximum debt amount of 868,000,000 won, and the obligor B. However, on February 15, 2011, the voluntary auction procedure based on the foregoing right was commenced (Seoul Central District Court J) and K on October 20, 201.