1. Of the judgment of the court of first instance, the part against the plaintiff falling under the order to revoke below shall be revoked.

1. Details of the disposition;

A. On August 28, 199, the Plaintiff purchased a 8,170 square meters of forest land B in Ulsan-gun, Ulsan-gun (hereinafter “instant purchase”). On April 12, 2000, the said forest land was divided into C forest land 7,831 square meters of forest land and 576 square meters of forest land.

Then, on June 12, 200, the Plaintiff started the construction of a factory building (hereinafter “factory building of this case”) on the land C (7,831 square meters) on June 12, 200, and changed the land category of the above land to the factory site on July 14, 200.

B. Since then, on November 25, 2009, the above C factory site was divided into 4,480 square meters for C factory site and 2,970 square meters for E factory site containing the instant factory building site (hereinafter “instant land”), and 381 square meters for F factory site, including the instant factory building.

C. On June 26, 2013, the Plaintiff transferred each of the instant real estate to the Korea Land and Housing Corporation on the ground of expropriation. Upon reporting transfer income tax on August 30, 2013, the Plaintiff asserted that the real acquisition value of the instant land was not known, and that there was no officially assessed individual land price under the Public Notice of Values and Appraisal of Real Estate Act (hereinafter “individually assessed individual land price”) at the time of the Plaintiff’s acquisition, and that there was no individual land price under the Public Notice of Values and Appraisal of Real Estate Act (hereinafter “individually assessed individual land price”), which was publicly announced on December 29, 200 after the land category was changed from forest to factory site, KRW 582,320,084 as the standard market price, and KRW 443,575,447 as the conversion price for the instant factory building, respectively.

The Defendant shall regard the instant land as the acquisition value of KRW 49,160,690 (hereinafter “instant conversion amount”) converted by applying the officially announced individual land price of June 30, 199 as the standard market price to the publicly announced individual land price of KRW 6,720 (one square meter), and with respect to the instant factory building, KRW 369,63,108, which obtained by subtracting the depreciation costs of KRW 73,912,339, which are counted as the necessary expenses for business income from the initially reported conversion value, as the acquisition value.