1. The instant lawsuit shall be dismissed.

2. Of the costs of lawsuit, 2/3 shall be borne by the Plaintiff, and the remainder by the Defendant, respectively.

1. Details of the disposition;

A. After transferring the Gangnam-gu Seoul Metropolitan Government B apartment No. 106 Dong 703 on May 30, 2007, the Plaintiff reported and paid the capital gains tax of KRW 416,482,860 for the year 2007, but received a refund on September 18, 2008.

B. In applying reduction and exemption of newly-built house under Article 99-3 of the Restriction of Special Taxation Act, the Defendant deemed that the transfer income amount from the date of acquisition of the previous house to the date of acquisition of the newly-built house does not constitute income subject to reduction and exemption, and decided and notified the Plaintiff on April 3, 2013, and the Plaintiff on April 246, 200,60,602

(hereinafter “instant disposition”). C.

The Plaintiff appealed against the instant disposition and filed an appeal, but the said claim was dismissed on December 4, 2013, and the said dismissal ruling was notified to the Plaintiff around that time.

On February 13, 2014, the Plaintiff filed a lawsuit seeking revocation only with respect to the penalty tax out of the instant disposition, but filed an application for modification of the purport of the claim and cause of the claim on March 27, 2015, and added it to the purport of the claim seeking revocation of the principal tax out of the instant disposition.

[Reasons for Recognition] Facts without dispute, Gap 1, 2, 3, 5, 6 evidence, Eul 1, 2, and 3 (including each number), the purport of the whole pleadings

2. Whether the lawsuit of this case is lawful

A. According to Article 56(3) of the Framework Act on National Taxes, the Defendant asserts that a lawsuit against the principal portion should be dismissed as long as the period for filing a lawsuit has expired. Accordingly, the Plaintiff asserts that the period for filing a lawsuit against the changed principal portion should be determined on the basis of the first filing date of the lawsuit. As such, the Plaintiff asserts that the lawsuit against the principal portion was filed within the period for filing a lawsuit.