1. The Defendant imposed capital gains tax of KRW 1,487,247,240 on the Plaintiff on August 1, 201 on the Plaintiff on August 1, 201, and KRW 88,601.

1. Details of the disposition;

A. B acquires three parcels of land, such as D, E (hereinafter “B prior to subdivision”), and completes the registration of transfer of ownership on the said parcels of land as a result of sale on April 19, 1983, the Suwon District Court Seosung District Court (No. 11462, which was received on April 19, 1983).

B. Since June 9, 2008, the land before subdivision became the land of F, G, H, D, and E were divided into H, J, E, and K, L, and M (hereinafter “instant division”), and became the land of 11 parcels in total.

C. Among the divided lands as above, ten parcels of land except K (hereinafter “instant land”) had been registered for ownership transfer from B to four persons, including N,O, Samsung C.M. Co., Ltd., and P (hereinafter “instant buyers”) as follows.

1) N has completed the registration of transfer of ownership with respect to C and G, the Suwon District Court of Suwon District, No. 85496, Jun. 13, 2008, which was received on June 12, 2008, and each registration of transfer of ownership was completed on the grounds of sale on June 12, 2008. 2)O completed each registration of transfer on the grounds of sale on June 13, 2008, No. 85497, Jun. 13, 2008, which was received on June 12, 2008.

3) Samsung C.M. Co., Ltd. (hereinafter “Nonindicted”)

(4) P completed each registration of ownership transfer for E, L, and M on June 12, 2008, with the Suwon District Court of Suwon District on D, I, and J, the registration of ownership transfer for sale and purchase on June 12, 2008. P completed each registration of ownership transfer for E, L, and M by the Suwon District Court of Suwon District on July 2, 2008, No. 95466, Jun. 12, 2008.

As a result of the tax investigation on B, the Defendant: (a) determined that the Plaintiff acquired the instant land from B and sold it to the purchaser of the instant case without registration; and (b) on August 1, 2011, imposed an imposition of capital gains tax of KRW 1,487,247,240 (including additional tax) for the Plaintiff in 2008.

(hereinafter “instant disposition”) e.

On August 22, 2011, the Plaintiff is dissatisfied with this, to the Director of Central Regional Tax Office of China.