1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Details of the disposition;

A. As to the building of 1,273 square meters in Namwon-si, Seoul, 152 square meters in 152 square meters and six-story wedding buildings on its ground (hereinafter “instant real estate”), the ownership transfer registration has been completed in the following order:

(2) Registration shall be made in the name of D on April 13, 2007 due to trade

B. On January 14, 2008, D, the title holder of the registration, filed a report on the transfer income tax from sale of the instant real estate (3) on January 14, 2008, stating the acquisition value as KRW 2.2 billion, the transfer value as KRW 100 million, and the transfer value as KRW 2.2 billion, and KRW 2.3 billion, respectively.

C. In the indirect investigation of capital gains tax, the Defendant: H (the representative is I; hereinafter “H”) and the Plaintiff jointly invested 50% funds in order to operate the hospital for the aged; acquired the instant real estate in KRW 1 billion and entrusted the title to D, who is the birth of I, and confirmed that the real estate was transferred to E in KRW 1.7 billion.

Based on the above findings, the Defendant recognized necessary expenses as KRW 131,650,00, and on March 3, 2010, issued the instant disposition imposing the Plaintiff gains tax of KRW 284,219,940 [The transfer value = KRW 850,00 (1.7 billion) KRW 1/2), acquisition value of KRW 50,000 (1/2), KRW 65,780,060 as necessary expenses - KRW 208,740,390 as income tax for the year 2007 (i.e., transfer income tax of KRW 140,859,970 (i.e., KRW 56,343,988 as income tax of KRW 11,536,432), and the resident tax of KRW 20,874,039 as income tax for the failure to report.

E. The Plaintiff filed a tax appeal on April 21, 201 on the instant disposition, but on March 30, 201.