1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. B (hereinafter “B”) is a corporation established on May 28, 199, with the purpose of housing construction business as its principal office No. 917 of the party branch office in Seongbuk-gu, Sungnam-si.

B. On October 11, 2006, the Plaintiff prepared a contract for share transfer and takeover with the content of purchasing B shares of KRW 30 million from D (hereinafter “2 shares”). On October 31, 2006, the Plaintiff completed the transfer of ownership in the Plaintiff’s future with respect to the above shares on the 31st of the same month, E, a member of the Plaintiff’s lodging book, prepared a share transfer contract with the content of purchasing B shares of KRW 60 million from F of the same month (hereinafter “third shares”). On the 31st of the same month, the Plaintiff completed the transfer of ownership on the 30 million capital, and the details of the statement of share transfer in the 2006 business year are as listed below.

[Detailed Statement on Change in Stocks in 2006] A series of shareholders' basic change in 0. 30,000 30,000 30,000,000 10,5000 30,000,000 30,000 30,000 10,000 18,900 89,000 30,000 30,000 3,000 11,65,00 11,000 11,000 3,000 10,000 3,00 65,00 65,00 65,00 6,00 6,00 6,00 6,000 6,00 6,00 6,00 6,00 6,00 30,00 Jeju

C. As a result of conducting a local tax investigation on B from December 16, 2010 to February 10, 201, the Defendant: (a) on the ground that the Plaintiff and the Plaintiff’s accommodation acquired 9,000 shares in B on October 31, 2006 by acquiring 9,00 shares in B (79.67% compared to the total issued shares) and did not pay acquisition tax, etc.; (b) on March 18, 201, the Defendant was subject to acquisition tax, which was owned by B as of the acquisition date of the instant 2 and 3 shares.