1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On November 4, 2008, the Plaintiff filed a tax base return on capital gains tax with the Defendant on the transfer income tax, and reported that the transfer loss did not amount to be paid.

The transfer value of the number of stocks on September 21, 2004 413,785,785, 208 152,000,000,000 261,785,208 (States 461,127 133,85,948 6,000,000-5,666,144,052 (State) 3,125 3,125 100,000,000-5,666,14,052,000,000,000,000,000,000,000, 200,000, 26252,00,005, 384,484,584,584,

B. On September 21, 2004, the Defendant: (a) on the part of the Plaintiff transferred 80,456 shares of the Launnet Co., Ltd. (hereinafter “Syunnet”) to 413,785,208 won; and (b) on December 23, 2004, transferred 3,125 shares of the relevant Green Capital Co., Ltd., Ltd. (hereinafter “Syunnet”); and (c) on August 11, 201, only transferred 10,000 won to B, the transfer value was calculated as KRW 513,785,208; (d) acquisition value was calculated as KRW 252,00,000,000; and (e) on December 23, 2004, the Defendant issued the instant disposition of rectification (hereinafter “instant disposition”).

However, the Defendant did not recognize the part of KRW 5,66,144,052, which was transferred loss on transfer, and the part of KRW 5,66,127 (hereinafter “instant shares”) did not recognize that the transferor of the shares 461,127 shares of Alves Communications (hereinafter “Alves School”) was the Plaintiff.

C. As to this, the Plaintiff filed an appeal with the Tax Tribunal on October 27, 2011, but was dismissed on June 8, 2013.

【Fact-finding, Gap evidence 1 through 3, Eul evidence 1 (including number in each documentary evidence, hereinafter the same shall apply), and the purport of the whole pleadings

2. The assertion and judgment

A. The gist of the Plaintiff’s assertion is whether the Plaintiff was returned to C’s overseas exit.