1. The plaintiff's claim that is changed in exchange in the trial is dismissed.

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

Facts of recognition

A. On September 2006 and December 12, 2006, the Plaintiff received a total of KRW 1.164 million from among the construction works for interior wooding, roof construction, and intermediary construction works on the land of KRW 132,00,000 among the construction works for the new condominiums on the land of KRW 132,00,000. On February 11, 2011, the Seoul East Eastern District Court 201Gau2331 and the same court 201Gau2393 filed a lawsuit for the payment of the remainder of each construction works with the Plaintiff on September 2, 201 and June 17, 2011, each of the said judgment became final and conclusive to the Plaintiff that “680,100,000 and damages for delay,” and the damages for delay should be paid to the Plaintiff.”

B. On November 21, 2003, with respect to the land of 9,917 square meters (in sequenced in 30 lots after the date, and was later incorporated into part of the site for the construction of a new condominium, including all the partitioned land; hereinafter “instant land”) before Gangseo-gun, Gangwon-gun, Gangwon-do, the transfer registration was made in sequence on the ground of sale to the Defendant on March 30, 2005, and on May 7, 2005, with respect to the Korea Asset Trust Co., Ltd. (hereinafter “Korea Asset Trust Co., Ltd.”) on May 6, 2005, on the ground of trust, on May 13, 2008.

C. As the Defendant did not report the transfer income tax to the district tax office having jurisdiction over the sales of the instant land on March 30, 2005, the head of the Yeongdeungpo Tax Office calculated both the acquisition value and the transfer value as the standard market price, and imposed the transfer income tax at KRW 32,296,250,250, and KRW 92,823,120.

(2) As of July 1, 2004, the officially assessed individual land price as of July 1, 2004 was KRW 9,580/m2.

L and nine persons, other than L, acquired the instant land on March 30, 2005 and reported to the head of Pyeongtaek-gu Gun on March 30, 2005, the sum of the acquisition values reported to him is KRW 91 million.

E. Meanwhile, the Industrial Bank of Korea on Nov. 1, 2003