1. Of the judgment of the court of first instance, the part against the plaintiff falling under the order to revoke below shall be revoked.

1. After remanding, the Plaintiff requested the first instance court to revoke the imposition of the principal income tax and additional tax on June 8, 2012, and the first instance court dismissed all of the Plaintiff’s claims.

The plaintiff appealed against the judgment of the court of first instance, and the court of first instance before the remand dismissed the plaintiff's appeal.

Therefore, the Plaintiff filed an appeal. The Supreme Court, which partially accepted the Plaintiff’s appeal, reversed only the part on imposition of capital gains tax, and remanded the case to the party member and dismissed the Plaintiff’s remaining appeal. As such, the judgment of the first instance court prior to the remanding of the Plaintiff’s request for revocation of imposition of capital gains tax, became final and conclusive.

Therefore, the subject of the judgment after remand is limited to the part that was reversed and remanded as above, i.e., the revocation of the disposition imposing capital gains tax.

2. Details of the disposition;

A. On December 31, 2001, the Plaintiff purchased and owned B large B & 242.3 square meters, its underground floors, and the five-story building on the ground (hereinafter “instant real estate”) from the Government-si from E, F, and G on December 31, 2001, and transferred it to C and D on November 22, 2002.

B. On January 30, 2003, when filing a preliminary return on the tax base of capital gains tax on the instant real estate, the Plaintiff calculated the transfer value of KRW 737,00,000, and the acquisition value of KRW 710,000,00, and reported and paid KRW 757,156.

C. On April 17, 2012, the Defendant issued a prior notice of taxation to the Plaintiff on the ground that the transfer value of the instant real estate was confirmed as KRW 850,00,000,000, the final tax base of KRW 120,173,800, the calculated tax amount of KRW 43,262,568, and the estimated tax amount of KRW 116,212,223.

On May 16, 2012, the Plaintiff filed a claim against the Defendant for review of the legality of the taxation prior to taxation. However, on June 5, 2012, the Defendant rendered a non-adopted decision by deeming the Plaintiff’s request as groundless. On June 8, 2012, the actual transaction price at the time of transfer of the instant real estate to the Plaintiff is different from the fact.