1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

1. Details of the disposition;

A. On May 31, 2004, the Plaintiff prepared a "water repayment contract" containing the following contents with respect to six parcels of land, such as Ulsan-gun B, Ulsan-gun, Ulsan-gun, 3,010 square meters, E-road 215 square meters, J-gun, 519 square meters, C large 1,200 square meters, F forest, 8,755 square meters, G forest 3,967 square meters, which are part of land owned by I, in lieu of the repayment of the monetary obligation amounting to KRW 10 million that I should pay to the Plaintiff.

(B) The above payment contract of this case is called the "payment contract of this case" and the payment agreement of this case contained in the payment contract of this case is called the "payment contract of this case".

On June 3, 2004, the Plaintiff completed the registration of ownership transfer in the name of the Plaintiff on May 31, 2004 with respect to the above six parcels of land (i.e., the instant payment contract).

C. On October 13, 2004, the Plaintiff completed the registration of ownership transfer with respect to D Forest land of Ulsan-gun, Ulsan-gun, which was owned by I on October 13, 2004, under its own name, and sold the grounds for registration as of October 13, 2004.

On January 29, 2014, the Plaintiff transferred KRW 270,000,000,000,000,000 in Ulsan-gun, Ulsan-gun. On March 19, 2015, the Plaintiff transferred KRW 9,075,000,000 for KRW 349,000,000. On September 22, 2016, the Plaintiff transferred four parcels of land, including KRW 349,000,000,000,000,000,000 for KRW 89,5,000,000.

(hereinafter referred to as “each of the instant lands” by aggregating four parcels of land transferred on September 22, 2016. Meanwhile, each transfer date is based on the date of completing the registration of ownership transfer).

The Plaintiff reported and paid capital gains tax for each transfer as follows.

Division: (a) the transfer value of KRW 270,00,000 in 2016, the acquisition value of KRW 895,000 in 2016,5864,616 won in the instant payment contract; (b) KRW 3,629,216 won in 50,168 in 2015.