1. Revocation of a judgment of the first instance;

2. The plaintiff's claim is dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

1. Details of the disposition;

A. On August 30, 1978, the Plaintiff acquired land B and seven parcels (hereinafter “each of the instant lands”) outside Suwon-si, Suwon-si, and leased the land to Nonparty C around October 1997.

B. On February 11, 1998, C obtained permission to change the form and quality of each of the instant lands on February 11, 1998, and constructed three buildings on each of the instant lands (hereinafter “each of the instant buildings”) and technical training instructors (hereinafter “the instant teaching school”). On November 2, 2000, C completed registration of the preservation of ownership of each of the instant buildings under its own name on November 30, 200 and completed registration of the transfer of ownership on the ground of sale to the Plaintiff on November 30, 200.

C. Since then, as C did not pay the rent, the Plaintiff won the instant real estate claim suit filed against C on January 31, 2004, and received the said real estate from C on April 11, 2005.

On September 3, 2007, the Plaintiff transferred the real estate of this case to the non-party Yong-high speed Co., Ltd. (hereinafter "non-party company") in KRW 9,000,000,000, and on September 27, 200, the Plaintiff reported and paid KRW 8,700,000, excluding the value of the teaching school of this case 300,000,000, out of the above KRW 9,000,000, the transfer value of the real estate of this case as the transfer value of the real estate of this case, and thereafter paid KRW 1,798,735,90,00.

E. However, according to the former part of Article 8 of the Addenda of the Income Tax Act (amended by Act No. 5108 of Dec. 29, 1995), the Defendant’s acquisition of each of the instant lands before December 31, 1984 in the case of land or buildings is deemed to have been acquired on January 1, 1985.

As of January 1, 1985, the acquisition value of each of the instant lands, including the instant teaching school as of January 1, 1985, shall be calculated by calculating the transfer value of each of the instant lands including the instant teaching school, and then calculating gains on transfer thereafter, the amount reverted to the Plaintiff in August 1, 2008.