1. On May 1, 2015, the Defendant imposed capital gains tax of KRW 33,297,90 on the Plaintiff for the year 2007.

1. Details of the disposition;

A. The Plaintiff, such as investment in kind in the instant land, acquired ownership of 1/54 shares in Yeonsu-gu Incheon Metropolitan City (hereinafter “instant land”) out of 8963m2, as part of the fishermen’s living measures pursuant to B development from Incheon Metropolitan City. On February 27, 2006, the Plaintiff entered into a business agreement with E non-Real Estate Trust Co., Ltd. to provide the instant land between Esvia and the Plaintiff and newly construct a main complex apartment on the instant land to provide the Plaintiff with the right to occupy an apartment on a scale of 50 square meters, and trust the instant land to the Plaintiff.

However, when SBC Co., Ltd. was unable to carry on the above business, the Plaintiff provided the instant land between AFC Development Co., Ltd. and Hyundai Development Co., Ltd. on March 30, 2007, and the Plaintiff supply 50 square meters of apartments to the Plaintiff by implementing the development project. The said modern construction entered into a prop joint business agreement with the purport of building the main complex apartment, and changed the trustee of the instant land to the Korea Asset Trust Co., Ltd.

B. On May 1, 2015, the instant disposition Defendant: (a) deemed that the Plaintiff invested in kind the instant land in kind in around 2007 on the grounds that the Plaintiff did not report the transfer income tax even after acquiring the right to sell the main apartment apartment by investing the instant land in kind; and (b) accordingly, the Plaintiff imposed the transfer income tax of KRW 335,840,760 on the Plaintiff in kind in 2007, but corrected the transfer income tax to KRW 33,297,986 in accordance with the re-investigation Order issued by the Tax Tribunal under subparagraph

(hereinafter, the remaining part of the disposition of May 1, 2015, which was reduced as above, is referred to as “instant disposition”).

The defendant shall serve a tax payment notice stating the details of the instant disposition on May 8, 2015 (hereinafter referred to as “instant tax payment notice”) by registered mail.