1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

가. 원고는 오스트레일리아 국적자로서 2008. 4. 28. 코스닥협회 등록법인인 ㈜제이튠엔터네인먼트의 신주인수권을 행사하여 4,194,711주(이하 ‘이 사건 주식’)을 4,077,259,092원에 취득하였다.

B. From May 2, 2008 to July 10, 2008, the Plaintiff transferred the instant shares to the KOSDAQ market for KRW 5,527,846,243, and obtained transfer margin of KRW 1,450,587,151, but did not report transfer margin.

C. On April 1, 2014, the Defendant notified the Plaintiff of KRW 243,921,080 for the transfer income tax reverted to the year 2008.

[Ground of recognition] Facts without dispute, Eul 1, the purport of the whole argument

2. Whether the disposition is lawful;

A. The Plaintiff’s assertion does not constitute “when the Plaintiff, around June 2007, left Korea with her husband B and her children as Singapore and resided until January 30, 201,” and Article 2(3) of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 22034, Feb. 18, 2010; hereinafter the same) does not constitute “when the Plaintiff has an occupation ordinarily required to reside in Korea for more than one year, when she has a family living together in Korea, or when she is deemed to continue to reside in Korea for more than one year in view of her occupation and property status.”

Rather, at the time of the Plaintiff’s disposal of the instant shares, Article 2(4)2 of the Enforcement Decree of the Income Tax Act provides that “When there is no family member who has a foreign nationality or a person who has obtained a foreign permanent residence under the foreign laws and regulations, and has no family living together with him in the Republic of Korea, and it is not recognized that he will return home again and mainly reside in the Republic of Korea in view of his occupation

(b) as shown in the attached Form of the relevant statutes;

C. Around June 2007, the Plaintiff left Korea with his children and returned to Korea by January 30, 201. (2) On the other hand, the Plaintiff and B returned to Korea. (3) On March 3, 2006, each of the Gangnam-gu Seoul Metropolitan Government C Apartment 5 Dong 405 and below 405.