1. Of the instant lawsuits, the part requesting the revocation of the disposition imposing capital gains tax as of April 15, 2016 and the April 15, 2016.

1. Details of the disposition;

A. The Plaintiff’s transfer of each of the instant lands and imposition disposition 1 of the capital gains tax as of December 1, 2014) are as follows: (a) the Plaintiff is either the land listed in [Attachment 1] Nos. 1 through 6 (hereinafter “each of the instant lands”; and (b) the land acquired by the Plaintiff as a gift is set by the sequence 1, 2, 4, and 6, and the land acquired by the Plaintiff as a gift.

(1) On January 8, 2014, the Plaintiff: (a) acquired the relevant date as indicated below; (b) transferred the relevant date as indicated below; (c) transferred the relevant date as indicated; (d) [Attachment 1] B; (c) on February 25, 2014, on January 25, 2014, the Plaintiff purchased and sold the instant forest on April 201 to the Plaintiff on April 201, 208, including the Plaintiff, on June 25, 2014, from January 2, 2014, around 3, 2014, around 40, 797, 195; and (d) on June 22, 2014, around 4, 2014, the Plaintiff purchased and sold the instant forest on May 14, 2015, respectively, to the Defendant on May 25, 2015, respectively. 4, 2014

The transfer value at the time is the actual transaction value, the acquisition value was the conversion value for the land in this case 3 and 5, and the land at the issue of this case was calculated by the standard market price at the time of donation (individually published land price).

B. On January 11, 2016, the Plaintiff’s request for reduction and correction of the amount of capital gains tax, and the Defendant’s partial refusal of correction, applying the provision on reduction and exemption of capital gains tax on self-arable farmland, etc. to the Defendant on each of the instant 3 and 5 land, and applying the acquisition value to the instant land as the conversion price, thereby reducing capital gains tax to KRW 16,619,527.