1. On January 18, 2013, the Defendant imposed capital gains tax of KRW 982,113,140 on the Plaintiff for the year 2008.

1. Circumstances and facts of the disposition;

A. As between the Plaintiff and B on July 7, 2008, the Plaintiff: (a) between B and B on July 7, 2008, “Seoul Eunpyeong-gu C large 286§³ and five-story buildings on the ground” (hereinafter “instant land and Gu buildings”).

) A sales contract was concluded to sell the purchase price of KRW 3.2 billion (contract amounting to KRW 320 million, intermediate payment of KRW 2.180 million, and remainder KRW 700 million) (hereinafter “instant sales contract”).

The Plaintiff received KRW 500 million from B on the day of the contract. 2) In the instant sales contract, the Plaintiff and B agreed that the instant land and the building were leased as collateral and the intermediate payment shall be paid to the Plaintiff.

Accordingly, on July 30, 2008, the Plaintiff offered the instant land and the previous building as security, and the registration of creation of a mortgage on the creditor, Korea Exchange Bank, Korea Exchange Bank (hereinafter “Korea Exchange Bank”), the maximum debt amount of KRW 1.95 billion, the registration of establishment of a mortgage on the debtor B, the creditor, Skkk Mutual Savings Bank (hereinafter “Saving Bank”), the creditor, the creditor, the creditor, the creditor, the creditor, the creditor, the 1.344 billion maximum debt amount, and the debtor, the debtor, the registration of establishment of a mortgage on the B.

B borrowed KRW 1.5 billion from a foreign exchange bank, 960 million from a savings bank (hereinafter “loan”) and paid to the Plaintiff an intermediate payment of KRW 2.180 million.

On July 7, 2008, the remainder of the down payment of KRW 320,000,000 as the down payment of KRW 180,000,000 in the intermediate payment of KRW 180,000 in the intermediate payment of KRW 180,000 in the intermediate payment of KRW 180,000 on August 4, 2008.30,000 in the form of D parcelling-out, and the Plaintiff agreed to lend to B with B in relation to the purchase and sale of KRW 30,00,000 on August 8, 2008 to August 19, 2008, and agreed to cooperate with B in the sale permission of this case even before the remainder of the loans of KRW 180,00,00 in the E account designated by the Plaintiff. The Plaintiff agreed to cooperate with B in the sale permission of this case during the period of two months prior to August 3, 2008.

On the other hand.