1. All of the instant lawsuits are dismissed.

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

1. Details of the disposition;

A. On May 29, 2008, on the ground that the Plaintiff, on the grounds that on the grounds that, with respect to Hyundai Es. Co., Ltd., Ltd. on May 29, 2008, the head of the tax office rendered a decision and notification on the transfer income tax of KRW 203,116,760 (including additional tax) for the transfer income tax of KRW 203,116,760 (hereinafter “instant disposition on the transfer income of this case”) to the Plaintiff on the ground that: (a) the Plaintiff had sold the land B forest of 805, C85, D forest of 243 square meters; (b) the factory building of this ground; and (c) 494

B. On March 11, 2014, Defendant 1 notified Defendant 1 of the aforementioned taxation data by the director of the tax office, and on March 11, 2014, Defendant 1 notified the Plaintiff of the determination of KRW 20,860,080 (including additional tax) of the local income tax (hereinafter “instant imposition of local income tax”).

C. The Plaintiff, who was dissatisfied with the instant disposition of imposition of capital gains tax, filed an objection on November 18, 2013, but was subject to a decision of dismissal, filed an appeal with the Tax Tribunal on February 17, 2014, but was subject to a decision of dismissal by the Tax Tribunal on June 3, 2014.

【Ground of recognition】 The fact that there has been no dispute, Eul 1 to 3, Eul 1 to 1 (including paper numbers), the purport of the whole pleadings

2. Determination on the defendants' main defense

A. As to the part of the instant lawsuit seeking revocation of the disposition imposing capital gains tax among the instant lawsuit, the head of the relevant tax office asserts that the part seeking revocation of the disposition imposing capital gains tax among the instant lawsuit is unlawful as it is raised beyond the filing period under Article 56 of the Framework Act on National Taxes

On the other hand, a litigation seeking cancellation of a national tax disposition shall be instituted within 90 days from the date of receipt of a notice of decision on a request for examination or adjudgment (Article 56(3) of the Framework Act on National Taxes). In full view of the entries in evidence No. 56(3) A and the purport of the entire pleadings, the decision of the Tax Tribunal regarding the disposition imposing capital gains tax in this case may be recognized as having reached the Plaintiff on or around June 9, 2014. The lawsuit in this case shall be filed on or around February 13, 2015 after the lapse of 9