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 July 27, 1970, the Plaintiff was a liquidator of B Co., Ltd. established with capital of KRW 5,000,000 ( KRW 1,000 per share, total issued shares of KRW 5,000 per share), and on June 27, 2005, the Plaintiff did not file a transfer income tax report even though it transferred to C the shares issued by C and the total sum of KRW 16,926 square meters in total, and four parcels, including KRW 8,03 square meters in Gwangju City, KRW 6,90,00,00 (hereinafter “instant transfer”).

B. On May 15, 2013, the Defendant imposed capital gains tax of KRW 4,435,822,050 on the Plaintiff for the year 2005, and served a tax payment notice (hereinafter “instant tax payment notice”) on May 16, 2013 by public notice.

C. On August 21, 2013, the Plaintiff asserted for adjudication with the Tax Tribunal on August 21, 2013. However, the Tax Tribunal changed the conversion acquisition value of the above land and dismissed the Plaintiff’s remaining claims.

The defendant reduced capital gains tax to KRW 4,210,403,980 on April 11, 2014 according to the purport of correction by the Tax Tribunal.

(hereinafter referred to as “instant disposition”). The disposition of imposition of capital gains tax of KRW 4,210,40,403,980 remaining after the reduction from the disposition of May 15, 2013 (hereinafter referred to as “instant disposition”). / The grounds for recognition / The written evidence Nos. 1, 2-1 through 5, 3, 4, 6, 7, and 8, and the purport of the entire pleadings

2. Whether the instant disposition is lawful

A. The service by public notice by public notice of the Plaintiff’s assertion is invalid as it does not meet the requirements under Article 11(1)2 and 3 of the Framework Act on National Taxes, and thus becomes invalid as the service by public notice becomes invalid as it is inappropriate. Thus, the disposition of this

(b) Entry in the attached Form of relevant Acts and subordinate statutes;

C. Determination 1 of Article 11(1) of the Framework Act on National Taxes provides that “where an address or place of business is unclear” as one of the grounds for service by publication, and where a person stipulated in Article 10(4) does not appear at a place to be served, and where a registered mail is served but returned to the addressee’s absence.