1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. B, C, D, and E (hereinafter collectively referred to as “foreign persons”) are all children born between F and G.

G was killed on September 30, 1961, and the father F of the Nonparty was born on March 21, 1963 between H and the Nonparty’s father F.

H died on February 18, 2013, and F died on May 19, 2013.

B. On December 22, 2009, H entered into a sales contract with I for sale of the land for daily countermeasures in the J Housing Site Development Zone (27m2 in K located in the relevant area, hereinafter “instant sale right”) at KRW 17,685,430, and on February 10, 2010, H reported and paid KRW 225,000 as capital gains tax due to the transfer of the instant sale right.

C. Around November 8, 2010, I again transferred three sales rights, including the instant sales rights, to L, but did not report the transfer income tax.

In the process of investigating L's real estate speculation, the director of the Central Tax Office of China discovered the fact that I did not report the transfer income tax of L, and notified the defendant of the relevant taxation data on November 13, 2014.

On February 27, 2018, the Defendant notified I of the pre-announcement of taxation that the transfer value reported by the owners of the said three tickets will be the acquisition value (total acquisition value of KRW 53,056,290 = 17,685,430 x three sale rights) and would impose capital gains tax on the said three transfer rights.

I submitted to the defendant the relevant financial transaction data along with a vindication that the actual acquisition value of the above three real purchase rights is at least 177,00,000 won in total, and that the actual acquisition value of the sale rights of this case purchased from H is at least 50,000 won.

E. The Defendant, in accordance with the above explanation and financial transaction data, corrected the transfer income tax for I to KRW 28,983,117 and notified the transfer value of the instant sales right, and confirmed the death of H and the spouse of one of his/her inheritors who under-reported the transfer value of the instant sales right.