1. The Defendant imposed capital gains tax of KRW 51,503,240 on the Plaintiff on October 1, 2014, which belonged to the year 2014, and KRW 43,630.

1. Details of the disposition;

A. On October 31, 2006, the Plaintiff: (a) acquired a building B, 697.5 square meters of B’s land and its ground building (hereinafter “instant building”; and (b) operated a leasing business under the trade name of C building by combining the land and the buildings; and (c) reported the total depreciation costs of KRW 133,194,740 (hereinafter “the instant depreciation costs”) for the instant building as indicated in the table below at the time of filing a final tax base return on global income tax base for the tax year 2006 to 2012 as the necessary expenses for real estate rental income.

(units: 17,750,000,060,006, 17,006, 17,00,06,47,10,477,10,4775,841, 197, 36,36,340,573,573, 100,00 48,826,6196, 85,0639,67,106, 207, 2086, 207, 207, 1967, 207, 208, 207, 1967, 207, 206, 106, 100,736, 197, 205, 207, 208, 207, 208, 207, 197, 2057, 2075

B. After transferring the instant real estate on January 28, 2014, on March 31, 2014, the Plaintiff: (a) calculated the transfer value of the instant real estate to the Defendant as KRW 5,400,000,000; (b) acquisition value of the instant real estate as KRW 4,979,076,698; (c) necessary expenses; (d) KRW 125,94,895; and (e) calculated the special long-term holding deduction as KRW 350,203,268; and (e) calculated the tax base as KRW 5,225,861; and (e) filed a preliminary return for capital

C. The Defendant deducted the depreciation costs of the instant building from the acquisition value of the instant building by deducting the depreciation costs of the instant building, which were appropriated as the necessary expenses for real estate rental income, from the final return of global income tax base in 2006 to 2012, with regard to the lease business of the instant building. The transfer value at the time of filing