1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. As to the land (the combination of all the above land and the land D, E, F, G, H, I and J land written off in the above land; hereinafter the same shall apply) in Gwangju-si, which was owned by Nonparty B, the Suwon District Court of Sungwon-nam Branch of Busan District, as the receipt on June 7, 201, No. 34073 of the receipt on April 3, 2001, and the registration of ownership transfer under the name of Nonparty L, which was received on June 7, 201 by the same registry office, and the registration of ownership transfer under the name of Nonparty L, which was made on April 13, 201 as the receipt on June 34074 of the same registry office and on April 13, 2002, respectively.

B. On September 30, 201, B entered into a sales contract with the Defendant, who is one’s wife, to sell each of the real estate listed in the separate sheet (hereinafter “each of the instant real estate”) for KRW 340,000,000 (hereinafter “instant sales contract”). As to the real estate listed in the separate sheet No. 1, the Defendant completed the registration of ownership transfer based on the sale on September 30, 201, the registration of ownership transfer based on the receipt of No. 27269 on October 13, 201 and the registration of ownership transfer based on the purchase and sale on September 30, 201 with the Suwon District Court Branch Branch of the Suwon District Court as 6245, Oct. 18, 2011, each of the real estate listed in the separate sheet No. 66245, Sept. 30, 2011.

C. On November 10, 201, the director of the Sungnam District Tax Office is above B.

A decision was made to impose capital gains tax of KRW 1,024,407,630 (hereinafter “instant capital gains tax”) on B on the ground that the instant land was transferred to L as described in paragraph (1) and did not pay capital gains tax, and notified that the said capital gains tax should be paid by November 30, 201.

[Reasons for Recognition] Unsatisfy, Gap evidence Nos. 1, 2, 6, 7, and 9, the purport of the whole pleadings

2. The parties' assertion

A. The plaintiff's assertion that B had been liable for the transfer income tax of this case against the plaintiff, and the contract of this case was concluded between the defendant and the plaintiff, and the small property B at the time is the small property.