1. On May 4, 2017, the Defendant imposed an imposition of global income tax of KRW 105,205,61 (including additional taxes) on the Plaintiff in 2011.

1. Details of the disposition;

A. On November 1, 201, in the joint name of the Plaintiff and B, the registration of the “C” was completed for real estate sales business and consulting business.

With respect to each of the lands listed below (hereinafter “each of the lands of this case”), the acquisition and transfer of the Plaintiff’s name was made as indicated below.

(2) On October 28, 201, G 496 square meters and J 330 square meters, respectively, were divided into the following: (a) the acquisition value on the date of the contract date of the Do contract (original) the acquisition value on the date of the registration date of the Do contract; (b) the transfer value on the date of the registration date of the Do contract; and (c) the 1,623 square meters of G 496 square meters and J 330 square meters of land

(1,623 square meters) (1,623 square meters) E (797 square meters) on July 23, 2011, Sep. 28, 2011; 120,000,000 F G (496 square meters) on August 26, 2011; 120,000,000 square meters on August 29, 2011; 1,150,000 H (307/496) (307/499/496) on November 18, 2011; 105,005 square meters (20,640,000 I (189/496) on August 24, 201; 105, 2005, 305,010/630,015/610,010/610,015/610 (330,5,201,5,20101,205/6

B. On May 29, 2012, the Plaintiff filed an integrated income tax return in 2011 as follows.

(Total Amount of gross income is divided into B and the amount equivalent to 1/2 of the above acquisition value among necessary expenses). Gross income amount of the former amount of necessary expenses (including the amount equivalent to 255,420,000, 259, 518, 780 △△△,098,780, 255,420,000

C. On May 4, 2017, the Defendant: (a) calculated profit margins on each of the instant lands pursuant to Articles 64(1)2(a) and 104(1)3 of the former Income Tax Act (amended by Act No. 12169, Jan. 1, 2014; hereinafter the same) on the basis of Articles 64(1)2(a) and 104(1)3; (b) denied inclusion of total sales commission reported by the Plaintiff and B in necessary expenses; and (c) issued the instant disposition imposing and assessing global income tax of KRW 105,205,610 (including additional taxes) for the Plaintiff on May 8, 2017.

On July 26, 2017, the Plaintiff filed a tax appeal on December 19, 2017, but was dismissed on April 13, 2018.

[Ground of recognition] dispute.