1. The plaintiff's main claim is dismissed.

2. The part of the conjunctive claim in the instant lawsuit is dismissed.

3...

1. Details of the disposition;

A. The imposition of capital gains tax and service by publication are only 1) Company B (hereinafter “B”).

610,687 shares registered as owned by the Plaintiff in the register of shareholders (hereinafter “instant shares”).

On January 21, 2011, the transfer of ownership was completed on the ground of the transfer in Nonparty C’s future (hereinafter “instant share transfer”).

(2) On November 1, 2012, the Defendant deemed the Plaintiff’s existing acquisition value as KRW 1,136,622,197 with respect to the transfer of the instant shares, and the transfer value as KRW 4,000,000, and notified the Plaintiff of the rectification of KRW 786,340,870 with respect to the transfer of the instant shares.

(3) On December 17, 2012, the Defendant issued a written order of the National Tax Service to impose capital gains tax on December 17, 2012 (hereinafter referred to as “written order”) in the form of a list of service by public notice under attached Form 8 (hereinafter referred to as “written order”).

Of the tax items column, the following documents stating that “The transfer income tax”, “the amount of tax”, “A”, “D”, and “the name of the document in the name column of the resident registration number” and “D” as “the notice of tax payment” are stated in the tax item column, and at the bottom of the document, the document was served by December 25, 2012. However, although the document was intended to be served by December 25, 2012, the document was modified by January 14, 2013, and was publicly notified pursuant to Article 11 of the Framework Act on National Taxes” (hereinafter “the notice of this case”).

1) The service was made by serving public notice on the Gangnam-do bulletin board (hereinafter “instant service by public notice”).

B) On March 15, 2013, the Defendant deemed that the Plaintiff received interest income equivalent to KRW 353,769,410 from B during the global income tax period in 2009, as well as interest income equivalent to KRW 354,178,410 in total, and notified the Plaintiff of KRW 86,647,668 in global income tax for the year 2009.

(hereinafter “Imposition of global income tax”) 2 Gangnam-gu income tax and E shall be subject to the said global income tax payment notice on April 1, 2013.