1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. Change in ownership of real estate listed in the attached list 1) The Plaintiff is the real estate listed in the attached list on May 10, 1978 (hereinafter “instant land”).

(2) On the other hand, on the other hand, the head of Taecheon Tax Office (the National Tax Service and its affiliated organization’s Enforcement Rule were amended by Ordinance of the Ministry of Finance and Economy No. 150 on July 1, 2000, and the head of Samcheon Tax Office succeeded to his authority; hereinafter the same shall apply) requested the Korea Asset Management Corporation to sell the instant land, and thereafter, upon the public sale on August 21, 200, C completed the registration of ownership transfer on the instant land on October 19, 200.

3) C sells the above land to D, and completed the registration of ownership transfer on December 27, 2000. 4) The Defendant sold the instant land to Daegu District Court Racing-Support E voluntary Auction on February 17, 2004, and completed the registration of ownership transfer on February 19, 2004.

B. 1) The head of the tax office imposing the prior corporate tax on the Plaintiff and the head of the tax office imposing the prior corporate tax on January 16, 1996 on the aggregate of KRW 319,705,860 in the business year 194 (hereinafter “prior imposition disposition”).

(2) Disposition of imposition of KRW 209,193,620 in total of the corporate tax and special surtax for the business year 1992 on March 1, 1997 (hereinafter “prior two imposition disposition”).

(3) Disposition of imposition of KRW 14,303,550 of the corporate tax for the business year 1993 (hereinafter “prior disposition of imposition”) on March 1, 1997

(4) A disposition imposing an additional amount of KRW 1,227,575,600 on the aggregate of the corporate tax and special surtax for the business year 1994 on March 1, 1997 (a disposition of increased or decreased imposition of the first imposition disposition).

The imposition of a prior 4 disposition shall be referred to as "the imposition of a prior 4 disposition" and each of the above dispositions shall be referred to as "each prior imposition".

2) Each of the preceding events.