1. The Defendant imposed capital gains tax of KRW 91,464,910 on the Plaintiff as of May 8, 2015, which amounted to KRW 91,464,910 on the Plaintiff.

1. Details of the disposition;

A. B (the trade name of August 14, 2012 was changed to “Co., Ltd. C”; hereinafter “C”) is a domestic waste disposal company. D and E were holding 50% of the issued shares using the name of the principal and branch.

The plaintiff shall deposit KRW 1.5 billion in the passbook designated by C.

Of the above money, 1 billion won is the purchase price of the shares of D and E, and 500 million won is the additional investment amount.

D. E shall invest the above one billion won in full C, and shall establish a new corporation for the waste transportation business chain and hold 3.3% of each share.

B. In order to participate in the domestic waste disposal business, the Plaintiff decided to purchase 46,760 shares equivalent to 33.3% of the shares of C, and paid 1.5 billion won to D, D, and E after concluding an agreement with D, E on April 2, 2012 (hereinafter “Agreement”) as follows (hereinafter “Agreement”) and subsequently paid 30 million won to D and E with the purchase price of shares.

C. On June 24, 2013, the Plaintiff, D, and E paid KRW 700 million out of the above KRW 1.5 billion as share capital, and the name of the Plaintiff, D, and E changed into “stock G” on June 24, 2013.

hereinafter referred to as "G":

After establishing B, KRW 534 million was used as G’s operating capital, the remainder of KRW 266 million was used as C’s operating capital.

On December 10, 2012, the Plaintiff and D as the seller, and H as the buyer, drafted an agreement on stock trade with the purport that they transfer the entire management rights and outstanding shares to KRW 3.88 billion. As a result, the Plaintiff was paid KRW 1.07 billion to the Plaintiff, and KRW 560 million to the Plaintiff, respectively.

E. From August 7, 2014 to December 20, 2014, the Central Regional Tax Office determined that the Plaintiff did not report the transfer of C’s shares to H on December 10, 2012, and determined that the Plaintiff did not report the transfer of C’s shares to H on December 10, 2012, and that the Defendant received the acquisition price of C’s shares of KRW 1 billion and KRW 1 billion received by the Plaintiff, KRW 70 million and KRW I.