1. All of the plaintiff's claims are dismissed.

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

1. Details of the disposition;

A. On November 8, 2002, the Plaintiff acquired the land of 18,941 square meters prior to the Dong-gu, Chungcheongnam-gu, Seoul Special Metropolitan City (hereinafter “the land prior to the division”) due to the inheritance by agreement division.

After the subdivision, 10,283 square meters was divided from the land before the subdivision, and the said land was subdivided into 8,326 square meters before C and 1,957 square meters before D on December 26, 2012.

(hereinafter referred to as “instant land,” and the land re-divided thereafter shall be specified only as the parcel number). (b)

As the instant land was incorporated into a site for the E development project implemented in the Yanan City, the instant land was successively expropriated from April 13, 2011 to April 28, 2016. The Plaintiff reported and paid each transfer income tax calculated by setting the acquisition price of the officially assessed individual land price as of November 8, 2002, which was the date commencing the inheritance. The specific details are as shown below.

The Plaintiff’s share in the instant land at the time of 1,267/10,283/10,280 of the instant land, the tax amount to be paid at the time of transfer of real estate (the date of acquisition by consultation) was transferred on April 13, 201, which was paid at KRW 1,230,00,00 on April 13, 201, and KRW 1,267 of the instant land, which was KRW 1,267, and KRW 89,873,72, July 31, 2012, among the instant land, was wholly transferred at the time of acquisition of shares at KRW 10,283,00,00,521, out of KRW 170,00 on March 319, 2013.

C The Plaintiff’s share in C was entirely transferred at the time of 14.493/146, among C’s share on April 29, 2014, 4,378.25 shares in C, as of June 26, 2014, 307,327,938 shares in C, as of June 26, 2014.

Details of filing a return on capital gains tax on April 28, 2016, the details of payment of capital gains tax on September 13, 2016.

C. Since May 2017, the Plaintiff requested an appraisal business entity of two sites to calculate the value of 5,337 square meters among the land before subdivision as of November 8, 2002, which was at the time of inheritance, at the time of inheritance. As a result of the appraisal, the Plaintiff calculated the value of 8,000 won per square meter and 87,000 won per square meter.

The acquisition value of the initial return claim for correction of acquisition value shall be calculated again.