1. The defendant 366,479,910 won to the plaintiff and the plaintiff

A. As regards KRW 30,00,000 among them, from September 16, 2015 to March 6, 2016

Basic Facts

On June 13, 2006, the Plaintiff entered into a partnership agreement (hereinafter “instant partnership agreement”) with the owner of Seo-gu, Seo-gu, Incheon, C Forest, 2,582.7518 square meters (hereinafter “instant land”), and with seven persons including D, etc., to establish a business entity called “E” by investing the instant land including the instant land, and to construct and sell multi-family housing on the land to be invested in kind and distribute profits therefrom.

On April 1, 2015, the head of the Dongjak District Tax Office imposed and notified the Plaintiff of the sum of KRW 167,392,447, and penalty tax of KRW 158,735 for capital gains tax of KRW 167,771,735 and penalty tax of KRW 158,74,180 for non-report, etc. of capital gains tax of KRW 167,392,47, KRW 158,71,735, and KRW 10 for less than KRW 167,392, KRW 47, KRW 158,71,735, and KRW 10).

(2) According to the instant disposition, the Plaintiff: (a) paid KRW 30 million on September 16, 2015; (b) KRW 10 million on October 16, 2015; and (c) KRW 50 million on November 26, 2015; (b) KRW 50 million on December 28, 2015; (c) KRW 50 million on January 28, 2016; and (d) KRW 60 million on February 26, 2016; and (e) KRW 30 million on March 28, 2016; and (e) KRW 230 million on March 29, 2016; and (e) paid KRW 70 million on September 16, 2016; and (e) KRW 30 million on March 23, 2016; and (e) KRW 70 million on March 29, 2016;

On April 3, 2015, the head of Seocheon District Tax Office imposed capital gains tax of KRW 249,732,480 on D with invested land in Seocheon-gu, Incheon, G, and H in accordance with the instant Dong business contract. D filed a lawsuit against the head of Seocheon District Tax Office seeking cancellation of the said capital gains tax imposition disposition (Seoul District Court 2016Guhap51195), and on March 30, 2017, “D’s investment in kind of real estate under the instant Dong business contract is made on June 13, 2006, and the said disposition for imposition of capital gains tax becomes null and void after the expiration of the exclusion period for imposition of capital gains tax, and the said disposition for imposition of capital gains tax was appealed by the head of Seocheon District Tax Office but appealed.