1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. On May 1, 2004, Plaintiff 617/3461, Plaintiff 3461, Defendant 3468/34, D3461, 750/3461, E349/3461, and F3461/67 shares (hereinafter the above five shall be referred to as “five persons, including the original Defendant,”) with respect to the land for Pyeongtaek-si and 3461m2 (hereinafter referred to as “land prior to subdivision”), the registration of ownership transfer was completed on June 16, 204 with respect to each of the above five shares in the land; 746m23m2, H factory site; 530m2, 530m2, 530, 487m2, 74m2, and 487m2 in each of the instant land; 37m2, in each of the instant shares in the name of the Plaintiff’s land; 47m2, in each of the instant shares in the name of G.

B. Meanwhile, as of February 16, 2004, a sales contract was prepared with the content that as of February 16, 2004, M&’s agent, who was the former owner, sells to D a total of 3,964 square meters of land and L forest land before subdivision and KRW 1.2 billion.

C. On January 5, 2012, the Plaintiff drafted a written agreement with theO to sell approximately KRW 240,00,000 to KRW 334,00,000. On January 5, 2012, the Plaintiff completed the registration of ownership transfer under the name of P as to the shares of KRW 87,487 of J and K’s land (hereinafter collectively referred to as “real estate in the Plaintiff’s name”).

C. On January 26, 2018, the head of the Gyeonggi-do District Tax Office notified the Plaintiff of the advance notice of taxation on KRW 43,958,009 of the expected transfer income tax for the year 2012, and the head of the Gangwon-do Tax Office imposed an assessment on the Plaintiff KRW 43,393,300 of the transfer income tax for the year 2012.

The details of accurate assessment and assessment are not known, but submitted by the Plaintiff.