1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On December 19, 2006, the Plaintiff, B, C, and D purchased the Plaintiff, B, and C’s joint investment and bank loans of the Plaintiff, B, and C, and eight lots of land (hereinafter collectively referred to as “each of the instant land”). When entering into a joint purchase agreement with D to engage in various management affairs, such as entering into a contract, fund management, etc. from the purchase to the final liquidation, the share in each of the instant land shall be KRW 20%, C40, and 30%, and the remainder of the share shall be allocated to D who is in charge of management affairs, and the buyer of the sales contract and the registration of transfer of ownership shall be made in the name of the Plaintiff.

B. Under the above joint purchase agreement, the Plaintiff completed the registration of ownership transfer on the land of this case owned by F on January 30, 2007 due to the sale contract dated January 10, 2007 (total sale price of KRW 1.95 million). Thereafter, G corporation, a mortgagee of each of the instant lands, filed an application for voluntary auction of each of the instant lands around October 2013, and at the auction procedure on December 19, 2014, transferred each of the instant lands to Nonparty H on the ground of voluntary auction.

(Total of the proceeds of sale 2.7 billion won).

After that, the Plaintiff did not report the transfer income tax on the transfer of each of the instant lands, and the Defendant, on September 7, 2017, determined and notified the transfer value of each of the instant lands as KRW 2.73 billion, and the acquisition value as KRW 1.95 billion, with the acquisition value as KRW 1.95 billion, as to the Plaintiff, KRW 353,618,090 (including additional taxes) that reverts to the year 2014.

On November 10, 2017, the Plaintiff’s objection against the foregoing disposition of notice of capital gains tax, and the Defendant, on December 14, 2017, recognized the Plaintiff’s share ratio of each of the instant land as 30%, and ex officio reduced capital gains tax of KRW 353,618,090 (including additional tax) to KRW 86,286,027 (including additional tax) by 86,286,027.

The above reduction shall be made in the disposition of determining and notifying the capital gains tax as of September 7, 2017.