1. As to real estate listed in the separate sheet:

A. A sales contract concluded on December 8, 201 between the Defendant and B is concluded between the Defendant.

1. Basic facts

가. 최초 양도소득세의 과세 경위 (1) B는 2004. 10. 7. 자신이 소유하던 서울 강남구 C 주유소용지 843㎡와 같은 구 D 주유소용지 17㎡ 및 그 지상의 주유소 건물을 에스케이네트웍스 주식회사에 매매대금 34억 5,000만 원으로 매도하고 그 매매대금을 모두 받은 후 2005. 3. 3. 이에 따른 소유권이전등기를 마쳤으나, 그 거래에 관한 양도소득세(이하 ‘이 사건 양도소득세’라 한다)를 신고하거나 납부하지 않았다.

(2) On January 3, 2011, under the premise that the transfer income tax of the instant case is calculated according to the standard market price, not the actual transaction, the head of Samsung District Tax Office determined the transfer income tax of the instant case as KRW 344,013,624 (i.e., calculated tax amount of KRW 214,592,742, and penalty tax of KRW 21,459,274, and penalty tax of KRW 107,961,608, and notified the payment to B by January 31, 2011. B paid the full amount on January 26, 201, which was within the due date.

B. (1) The Seoul Regional Tax Office conducted a comprehensive audit on Samsung C&T’s transfer income tax from November 15, 201 to December 2, 2011. As a result, the transfer income tax of this case was calculated according to the actual transaction price, not the standard market price, because the transaction subject to taxation was a sale of real estate in the location designated as an speculative area at the time of the transaction, and thus, the transfer income tax should be calculated according to the actual transaction price. However, the head of Samsung Tax Office calculated the transfer income tax of this case according to the standard market price and notified the decision to Samsung Tax Office. On December 8, 201, the head of the Seoul Regional Tax Office ordered the head of Samsung Tax Office to impose and collect the shortage by again calculating the transfer income tax of this case

(2) On December 8, 2011, the head of Samsung District Tax Office adjusted the instant transfer income tax of KRW 1,127,272,932 as the actual transaction price (i.e., calculated tax amount of KRW 66,963,213 as the penalty tax in unfaithful payment of KRW 66,963,213 as the penalty tax in unfaithful payment of KRW 390,67,583), and then at the time of January 6, 2012.