1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. As to the forest land listed in the separate sheet No. 1 (hereinafter “each forest of this case”), the registration of ownership transfer for 1/2 shares in the Plaintiff and B’s name was completed on the ground of sale on December 20, 1983, and on August 10, 1984, the registration of ownership transfer for shares in the Plaintiff’s name was completed again on the ground of sale.

B. On January 22, 2015, the Plaintiff sold each of the instant forest land in KRW 3.5 million to Onnuri, Inc. on January 22, 2015, and the same year:

2. 4. The registration of ownership transfer was completed in the future of the above company.

C. Since then, the Plaintiff reported the transfer income tax by applying the special long-term holding deduction under the Income Tax Act with the acquisition value of KRW 247 million and the necessary expenses as KRW 2 million among the necessary expenses for each forest of this case.

At the time, the Plaintiff, as documentary evidence, received in the Defendant’s side the sales contract of KRW 195 million for each of the instant forest land as of December 20, 1983, and the sales contract of KRW 150 million for the purchase price as of August 30, 1984, and KRW 2 million for the purchase price as of August 30, 1984.

"A" submitted the receipt of February 6, 2015 in the name C stating the content, respectively.

D. As a result of a field investigation on the Plaintiff around October 2015, the Defendant: (a) deemed that the sales contract submitted was later made and the acquisition cost is unclear; (b) deemed that the acquisition cost was the acquisition value of forest land calculated according to the standard market price at the time of transfer and acquisition of forest land; (c) only the receipt prepared without attaching financial data on the cost of introducing real estate was submitted and did not recognize necessary expenses on the receipt; and (c) deemed that the Plaintiff had resided in Jeju Special Self-Governing Province, which is the location of each forest of this case, was denied by deeming the relevant forest as non-business land.

Accordingly, on January 5, 2016, the Defendant paid capital gains tax to the Plaintiff KRW 116,565,840.