1. The plaintiff's claim against the head of Gangnam-gu Seoul Metropolitan Government is dismissed;

2. The plaintiff's defendant.

1. Details of the disposition;

A. On May 23, 2012, the Plaintiff transferred 60/100 shares of the Gangnam-gu Seoul Metropolitan Government C Apartment 9 Dong 403 (hereinafter “instant apartment”) and calculated the transfer value as KRW 400 million (hereinafter “instant apartment”), and filed a transfer income tax on May 23, 2012.

B. On January 7, 2013, the head of the Defendant Samsung District Tax Office: (a) calculated the transfer value to the Plaintiff at KRW 540 million; (b) corrected the transfer income tax of KRW 35,146,180 for the year 2012 (hereinafter “instant original disposition”); and (c) the head of Gangnam-gu Seoul Metropolitan Government (hereinafter “head of Gangnam-gu”) issued a decision to correct the local income tax of KRW 3,171,110 for the same day.

(C) On January 30, 2013, the head of Samsung District Tax Office rendered a decision of correction to reduce the Plaintiff’s tax amount of KRW 3,435,00 (hereinafter “instant disposition of imposition of capital gains tax”). D. On February 4, 2013, the Plaintiff filed the instant lawsuit with the court of first instance seeking the return of KRW 13,171,110 in total of the capital gains tax and local income tax paid on January 31, 2013, and KRW 13,171,110 in total, with the recommendation of the court of first instance on February 26, 2013, the Plaintiff sought the return of KRW 3,435,00,00 (hereinafter “instant disposition of imposition of capital gains tax”). The Plaintiff sought the return of capital gains tax and local income tax paid on January 7, 2013; the Plaintiff’s revocation of the disposition of imposition of capital gains tax and the Plaintiff’s return of KRW 131,131,20137”).