1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff, including the part resulting from the supplementary participation.

1. Details of the disposition;

A. On August 26, 2004, the Plaintiff completed the registration of ownership transfer on the ground of sale on August 9, 2004 with respect to 1,539 square meters (hereinafter “instant land”).

B. On August 24, 2012, the Plaintiff completed the registration of ownership transfer for the instant land on the grounds of sale as of August 1, 2012 in G, and on October 31, 2012, transferred the instant land as above, and reported capital gains tax of KRW 24,428,610 to the Defendant, but did not pay capital gains tax by the payment deadline.

C. On July 12, 2013, the Plaintiff filed an application for rectification of capital gains tax with the Defendant to the effect that the actual owner of the instant land is not the Plaintiff but H, and thus the obligor for capital gains tax on the instant land is also H, and thus, the said capital gains tax should be imposed on the real owner and the transfer income tax on the Plaintiff, the trustee, should be corrected as zero

However, on September 10, 2013, the Defendant deemed that there is no specific ground to regard the actual owner of the instant land as H, and thus dismissed the Plaintiff’s claim for dismissal, and notified the Plaintiff of the refusal of correction of the capital gains tax (hereinafter “instant disposition”).

E. On September 30, 2013, the Plaintiff filed a tax appeal against the instant disposition, but the Tax Tribunal dismissed the said appeal on November 27, 2013.

F. Meanwhile, H died on October 14, 2012, and the Defendant Intervenor jointly succeeded to the Deceased.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 2, 3, 5, 6, 7, and 8, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion that the instant land was acquired by H on August 26, 2004 from the former owner, but title trust was made to the Plaintiff on the ground that H did not meet the qualification for farmland acquisition, and H transferred the instant land to G on October 4, 2007, but the Plaintiff was entitled to reduction of or exemption from capital gains tax for up to eight years.