1. Additional tax of the Defendant’s decision on November 1, 2013 on the capital gains tax reverted to Plaintiff A for the year 2007 as to November 1, 2013.

Details of the disposition

Plaintiff

On January 30, 1969, the deceased C (hereinafter referred to as "C") acquired real estate Nos. 1, 4, 5, 6, 7, 10, and 11 from among the real estate listed in the attached Table Nos. 4, 5, 6, 10, and 11 from among the real estate listed in the attached Table Nos. 4, 5, 6, 10, and 11 from among the real estate listed in the attached Table Nos. 4, 4, 5, 6, and 11 from among them, the building Nos. 10, 10, and 11; hereinafter referred to as "the real estate No. 1". On June 30, 1986, the plaintiff B acquired the real estate Nos. 2, 3 (the entire real estate No. 2, 279.7 square meters, etc.; hereinafter referred to as "the real estate No. 2," and the real estate acquired the real estate in combination. 1, 2.

On August 25, 2005, the provisional registration of the right to demand partial transfer of ownership was made in the name of the Plaintiff B on August 25, 2005 with respect to the portion of the first real estate owned by C, and the provisional registration of the right to demand partial transfer of ownership was made in the name of Plaintiff A on the same day with respect to the portion of the second real estate owned by E

Attached Form

On July 27, 2007, C, E, Plaintiffs, and G (Plaintiff B’s wife), the owners of the real estate listed in the real estate list, transferred all of the real estate listed in the above attached Table’s real estate list at KRW 7.25 million to Multi-Scams Co., Ltd. (hereinafter “multi-Scams”), and C filed a return on each transfer income tax with KRW 5,208,240,000, the transfer value of the real estate of this case at KRW 5,208,240,00, and KRW 1,075,730,000.

Upon the death of C on February 1, 2011, the Plaintiff, the inheritor, filed an inheritance tax report. The Defendant, based on the audit by the director of the Central Tax Office of China, discovered that KRW 1/2,604,120,00 of the sales price of the instant real estate No. 1, which was KRW 5,208,240,000, out of KRW 1,075,730,000, out of KRW 1,075,730,000 of the sales price of the instant real estate No. 2, was paid to Plaintiff B, respectively.

The Defendant, to the Plaintiff B, 1/2 shares in the real estate of this case, and 1/2 shares in the real estate of this case by the Plaintiff A.