1. On August 28, 2012, the Defendant: (a) on August 28, 2012, 25,000 square meters of land B 25,587 square meters with respect to the Plaintiff; (b) 1,653 square meters of land B.

1. Details of the disposition;

A. On August 18, 2004, the Plaintiff completed the registration of transfer of ownership on July 15, 2004 with respect to the shares of 1,653/25,587 (hereinafter “instant shares”) among the shares of 25,587 square meters (hereinafter “the instant forest”) in the wife B-W-si, Chungcheongnam-si (hereinafter “C”), which is owned by C, and on the same day, reported and paid to the Defendant the acquisition tax, the special rural development tax, the registration tax, the local education tax, and the total amount of 443,80 won under the premise that the acquisition value of the instant shares is KRW 7,653,390.

B. On August 28, 2012, the Defendant imposed and notified the Plaintiff to pay the acquisition tax of KRW 2,665,480, special rural development tax, KRW 141,50, and KRW 764,250,000, subtracting the actual acquisition value of the instant shares from the said amount of KRW 7,653,390, which was reported by the Plaintiff, as the tax base, KRW 64,346,610, which is the acquisition tax of KRW 2,665,480, KRW 141,50, and KRW 4,014,430

(hereinafter “instant disposition”). C.

On October 24, 2012, the Plaintiff dissatisfied with the instant disposition, filed an appeal with the Tax Tribunal on October 24, 2012. On May 14, 2014, the Tax Tribunal rendered a decision that “The instant disposition shall rectify the tax base and tax amount with the acquisition value of the instant shares as KRW 56,400,000, and dismiss the remainder of the appeal.”

【Fact-finding without a dispute over the basis of recognition, Gap evidence 1, 2, 3, Eul evidence 1, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion by the parties: The instant disposition was made five years after the exclusion period of imposition, and is unlawful.

Since the value at the time of acquisition of shares in this case was KRW 7,653,390 that the Plaintiff initially filed a voluntary report, the prior disposition of this case was unlawful on a different premise.

Defendant: (a) The Plaintiff purchased the instant shares in KRW 72,00,000, but purchased KRW 7,653,390; (b) entered a sales contract in duplicate and paid acquisition tax based thereon.

As such, the act of preparing and using a double contract is fraudulent and illegal.