1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On December 3, 2009, the Plaintiff refers to six parcels of land, such as Namyang-si B, Nam-si, Namyang-si, which was acquired as a result of the division of inherited property on December 3, 2009, including 6 parcels of land B, F G, H, I, and J.

A total of 4,530 square meters (hereinafter “instant land”) were transferred to Nonparty C and 11, and the registration of ownership transfer was completed on March 21, 2012. On May 31, 2012, the Defendant reported and paid KRW 52,679,608 capital gains tax to the Defendant with the time of transfer of the said land as KRW 2,200,000 on March 9, 2012, the date of receipt of the registration, and the transfer value as KRW 2,200,000 on March 9, 2012, the date of receipt of the registration.

B. From January 28, 2013 to February 15, 2013, the Defendant issued a revised notice of the period of transfer of the instant land as December 23, 2011, which was the date of settling the remainder. On April 2, 2013, the Defendant issued a revised notice of the amount of KRW 81,634,930 (the amount obtained by subtracting the total final tax amount, including the penalty tax for failing to make a return, from KRW 634,314,547, which was the amount of tax payable,52,679,608) to the Plaintiff for the year 2011.

C. On August 19, 2013, the Plaintiff appealed to the Tax Tribunal. On March 25, 2014, the Tax Tribunal applied the transfer income tax rate for the portion on the erroneous payment of the instant disposition on March 25, 2014, and dismissed the remainder of the claim.

Accordingly, in consideration of the aforementioned determination of the tax court, the Defendant should additionally reduce the amount of 2,971,000 won for additional additional payment on December 4, 2013, but in the process of finding and rectifying the part of the amount of unpaid tax entered in the course of calculating the additional tax, the Defendant rather increased the amount of additional tax for unfaithful payment than the previous one.

(See preparatory documents dated October 17, 2016). A disposition of increase or decrease was made by notifying the Defendant to pay.

(hereinafter referred to as “instant disposition” is a dispute over the imposition of capital gains tax of KRW 121,125,392, including increased additional tax for arrears.