1. On July 14, 2016, the Defendant imposed capital gains tax of KRW 98,670,640 on the Plaintiff for the year 2013.

1. Details of the disposition;

A. On November 30, 2006, the Plaintiff’s provisional registration for the transfer of ownership was completed; 1) with respect to 2,088 square meters in Daegu Metropolitan City Dong-gu, Daegu Metropolitan City; C completed the registration of transfer of ownership on April 22, 1988 due to the sale on April 21, 198; and D completed the registration of transfer of ownership on December 17, 1998 on the ground of the pre-sale agreement as of December 16, 1998; 2) The Korea Deposit Insurance Corporation in bankruptcy of the F&F Credit Cooperatives, a creditor of C, filed a lawsuit on December 29, 2003 against D on December 29, 2003, Daegu District Court Decision 2003Ga145362, by subrogationing that the cause of the above right to transfer of ownership falls under the anti-social order that D actively entered in the act of evasion of obligation, or constitutes the anti-social order that has been conspired with D.

On July 22, 2005, the first instance court dismissed the claim of the Korea Deposit Insurance Corporation, and on December 14, 2005, the appellate court dismissed the appeal by the Korea Deposit Insurance Corporation on the ground that the provisional registration of the above transfer of ownership cannot be concluded to be null and void since it could not be determined that the provisional registration of the transfer of ownership was concluded for the establishment of the provisional registration of collateral security ( Daegu District Court 2005Na10645). The above judgment was final and conclusive around that time by dismissing the appeal by the Korea Deposit Insurance Corporation on March 23, 2006 (Supreme Court 2006Da27442).

3) Upon D’s death on September 30, 2006, E, its inheritor, filed a registration of transfer of the above provisional registration on the ground of inheritance by agreement division on November 30, 2006. On the same day, the Plaintiff was transferred the registration of the right to claim transfer of ownership from E. On the same day. B. On the other hand, the real estate was divided into real estate; on the other hand, on December 7, 2007, the 1,309 square meters of B miscellaneous land in Daegu Metropolitan City (hereinafter “instant real estate”); and on the Plaintiff’s right to claim transfer of ownership registered on the instant real estate, the registration of the right to claim transfer of ownership is “the instant provisional registration”.

(G) and F miscellaneous land 799m2 (hereinafter referred to as “G”).

(C) The Plaintiff was divided into the instant real estate and G, and the Plaintiff filed a report on each transfer and transfer income tax.