1. The Defendant’s imposition of capital gains tax of KRW 300,154,140 against the Plaintiff on May 24, 2016 shall be revoked.

2...

1. Facts of recognition;

A. On March 10, 2004, the Plaintiff acquired 1/2 shares of B forest No. 72,694 square meters (hereinafter “instant real estate”) from C in KRW 266,500,000,000, and sold D on April 16, 2004.

(hereinafter “instant sales contract”). B.

The main contents of the instant sales contract are as follows.

The sale price and its payment methods shall be determined as follows:

- The purchase amount shall be KRW 600 million.

- The contract bond shall be payable at KRW 60 million at the same time as the contract is executed.

- Any balance shall be paid not later than May 20, 2004, with the amount of 540 million won.

A seller shall provide a purchaser or a person designated by him with all documents concerning the delivery of the sales goods and the registration of transfer of ownership through the simultaneous performance in which the purchase price is paid by the buyer, and shall cooperate in the procedures for transfer of ownership

A special agreement: The buyer shall make a registration of the pre-sale price at the same time as the balance.

C. On April 16, 2004, the Plaintiff paid the down payment of KRW 60 million from D, and KRW 360 million on May 24, 2004, respectively, and agreed to succeed the remainder of KRW 180 million to the purchaser of the Plaintiff’s credit union.

On May 27, 2004, the Plaintiff completed the registration of the right to claim the transfer of all shares on the ground of the P's spouse E's promise to trade in the future.

E. On March 10, 2004, on the instant real estate, the registration of establishment of a neighboring mortgage with the debtor, Taeando Credit Union as a mortgagee was completed. On September 14, 2005, E was completed on September 14, 2005, on September 14, 2005, the registration of establishment of a neighboring mortgage with the debtor, Taeando Saemaul Bank as a mortgagee, and on September 14, 2005, on September 14, 2005, the registration of establishment of a neighboring mortgage of the Taeando Cooperatives was completed on the ground of

F. D deposited the Plaintiff, KRW 4,731,286 on September 21, 2004, KRW 4,500,000 on February 7, 2005, and KRW 1,192,440 on February 22, 2005, respectively.

G. As to the instant real estate.