1. On November 13, 2012, the Defendant imposed capital gains tax of KRW 295,898,320 against the Plaintiff for the year 2010.

1. Details of the disposition;

A. The Plaintiff newly constructed a building on the ground B (hereinafter “instant building”) on the ground of the eternic City B, and acquired it as a police officer on 200.

B. After that, the Plaintiff operated a hotel in the above building, but transferred the building site and the above building to the Korea Land Corporation on July 29, 2010.

(The instant building is demolished and demolished around February 15, 201).

On September 30, 2010, the Plaintiff filed a preliminary return on the tax base of capital gains on the transfer of the instant building. The transfer value is KRW 3,351,074,100, and the acquisition value is KRW 2,715,04,873, which is the conversion value on the ground that the actual acquisition value cannot be verified. Accordingly, the Plaintiff filed a return on reduction of 20% of capital gains tax on KRW 426,83,149, which is calculated based on the said return (for reasons, compensation for reduction) and subsequently voluntarily paid capital gains tax on KRW 101,659,420.

After conducting a tax investigation with respect to the Plaintiff, the Defendant deemed the acquisition value of the building of this case as KRW 814,862,00 on the balance sheet that the Plaintiff submitted at the time of global income tax return rather than KRW 2,715,04,873 on the conversion price reported by the Plaintiff, but notified the Plaintiff of the result of tax investigation to impose capital gains tax for 2010 on the ground that the acquisition value of the building of this case (i.e., acquisition value of KRW 1,018,57,000 on the books - the cumulative total amount of building depreciation - KRW 203,715

E. Around November 13, 2012, the Defendant issued a revised notice of the acquisition value of the instant building to the Plaintiff based on KRW 814,862,00, which is not the book value of the Plaintiff’s 2,715,04,873, and the Defendant issued a revised notice of KRW 528,88,638 (including additional tax, and KRW 101,659,438, which is already paid) for the year 2010, with the transfer income tax of KRW 528,88,638 (including

hereinafter referred to as "the disposition of this case" is a disposition.

However, the capital gains tax that was finally corrected by the subsequent reduction correction is KRW 295,898,325.

F. As to this, the Plaintiff around November 26, 2012.