1. Revocation of the disposition of imposition of capital gains tax of KRW 411,804, which reverts to the year 207, among the instant lawsuit.

1. Details of the disposition;

A. On November 8, 2007, the Plaintiff, as the representative director of the Company B, transferred 4,000 shares of the said Company to C, who is a specially related person, (hereinafter “instant shares”).

(hereinafter “transfer of this case”). (b) The transfer of this case

On December 28, 2011, the Plaintiff reported to the head of Goyang Tax Office a transfer income tax of KRW 5,923,720 on the premise that the transfer value of the instant shares is KRW 60,00,000, and the acquisition value is KRW 20,000 (i.e., calculated tax amount of KRW 3,720,000 (=additional additional tax of KRW 1,459,728 on negligent tax returns of KRW 3,720,00), and paid it on December 30, 201.

C. On January 10, 2013, the Defendant calculated the transfer value of the pertinent shares at KRW 390,716,00 on the ground that the instant transfer falls under a low-price transfer to a person with a special relationship, and notified the Plaintiff by adding and revising the calculated tax amount of KRW 56,791,60 (i.e., additional tax of KRW 36,791,358,320 for additional tax of KRW 18,498,816 for additional tax of KRW 18,498,816 - for additional tax of KRW 5,923,728, and less than KRW 10).

On April 26, 2013, the Defendant determined the transfer value of the instant shares as KRW 328,460,000, and notified the Plaintiff of the amount of capital gains tax on the instant transfer by reducing or correcting the amount of capital gains tax to KRW 46,124,056 (= calculated tax amount of KRW 30,56,00,566,00 for negligent tax returns of KRW 6,113,200 for negligent tax return of KRW 15,368,584 - already paid tax amount of KRW 5,923,728).

E. On July 15, 2014, the Defendant reduced the amount of KRW 411,804,00,000,000 for the additional payment for the erroneous payment for arrears, thereby remaining KRW 14,956,780.

(F) Of the disposition imposing penalty tax as of January 10, 2013, the remaining portion after each reduction or correction was made on April 26, 2013 and July 15, 2014 (hereinafter “instant disposition imposing penalty tax”). (f) The Plaintiff underwent the pre-trial procedure.

[Ground of Recognition] Unsatisfy, Gap 1, 2-1, Eul 1 to 8-3

2. Whether the part seeking revocation of KRW 411,804, out of the instant lawsuit is lawful, the Plaintiff is subject to the disposition imposing additional tax as of January 10, 2013 by the instant lawsuit.