1. The part of the instant lawsuit seeking revocation of imposition of local income tax shall be dismissed.

2. The plaintiff's remainder.

1. Details of the disposition;

A. On March 16, 2004, the Plaintiff acquired and owned from D the land of 3,255 square meters and C miscellaneous land of 3,033 square meters (hereinafter “instant land”). On December 16, 2005, the Plaintiff divided the instant land into 3,034 square meters of Gyeonggi-gun B Miscellaneous land in Gyeonggi-gun (hereinafter “Plow-gun”) and was admitted to the State on August 11, 2010.

The Plaintiff calculated KRW 382,986,590 calculated by deeming the acquisition value of the entire land of this case as KRW 580,000,000, and calculated the acquisition value of the entire land of this case as KRW 382,986,590, and paid capital gains tax of KRW 16,530,130,00 calculated by deeming the necessary expenses as KRW 29,219,415 to the Defendant.

B. As a result of the actual investigation of capital gains tax against the Plaintiff, the Defendant confirmed that the acquisition value of the instant land was not KRW 580,00,000, not KRW 321,600,000, and then calculated the acquisition value of the expropriated land as KRW 212,359,461, and imposed capital gains tax of KRW 67,697,270,270, and special rural development tax of KRW 2,958,430, which reverts to the Plaintiff for the year 2010 on February 15, 2012 (hereinafter “instant disposition”).

(Other, on February 15, 2012, the Plaintiff was subject to imposition of local income tax of KRW 6,469,720 based on capital gains.

The Plaintiff filed a tax appeal on the instant disposition, but was dismissed on June 8, 2012.

【Non-contentious facts, Gap evidence Nos. 1 and 8 (including branch numbers, hereinafter the same shall apply), the purport of the whole pleadings

2. The assertion and judgment

A. In acquiring the instant land, the Plaintiff entered into a sales contract of KRW 580,000,000 for the purchase price, and paid the purchase price to the purchaser in cash and check. Upon the buyer’s request, the Plaintiff prepared the so-called “a transportation contract” in compliance with the officially announced price.

The actual contract in which the purchase price is KRW 580,000,000 is stated is the plaintiff.