1. The Defendant’s global income tax amounting to KRW 105,205,610 (including additional tax) for the Plaintiff on May 8, 2017.

Details of the disposition

On November 10, 201, the Plaintiff and B’s joint name registered the business of real estate sales and consulting companies “C” (the opening date: November 1, 201); and the aforementioned business registration was closed on December 31, 201.

(2) On July 23, 2011, 201.8.120, 120,000 GH (4.20,000,000,000 on August 12, 201.3, 20,000,000 on August 26, 201; 20,05,000,000,05,000,000,000 20,05,05,000,000,000,005,000,005,00,005,000,00,000,000,05,05,000,000,000,05,05,000,000,000,000,000,000,000,00,00,000,00,00,00

(hereinafter referred to as “each of the instant lands” was declared as “income amount: 255,420,000 won, necessary expenses: 259,518,780 won, 259,518,780 won, 4,780 won, and amount of tax payable:0 won according to their respective equity ratios (50%) according to the transfer (specific acquisition and transfer details are as listed below):

On May 8, 2017, the Defendant re-calculated the calculated tax amount in accordance with the special provisions for calculating the amount of tax with respect to real estate traders prescribed in Article 64 of the former Income Tax Act (amended by Act No. 12169, Jan. 1, 2014; hereinafter the same shall apply) and notified the Plaintiff of the rectification and notification of the global income tax of KRW 105,205,610 (including additional tax) for the year 201.

(hereinafter “instant disposition”). The Plaintiff appealed to the instant disposition and filed an appeal with the Tax Tribunal on December 19, 2017, but was dismissed on April 25, 2018.

[Reasons for Recognition] Unsatisfy, Gap evidence 1 to 3, 8, 11 (including each number; hereinafter the same shall apply).