1. On July 3, 2017, the Defendant imposed capital gains tax of KRW 776,114,014 (including additional taxes) on the Plaintiff for the year 2016.

. The content of each letter drawn up to M among the co-owners in August is as follows:

(No. 5). 1. Delegation of disposal to M of the land before subdivision, but the procedure for ownership transfer registration shall be determined by the buyer designated by M to implement the procedure for ownership transfer registration after one year.

2. If M is required to take procedures for the registration of ownership transfer one year after the relevant date, all the documents necessary for the procedures for the registration of ownership transfer shall be issued within one week from the relevant date.

Provided, That the transfer tax, etc. imposed on the principal at the time of registration of transfer of ownership shall be paid in return for the required documents and redemption.

3. The principal shall receive KRW 150,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000, in the case where, after the date of the division, the land

* Transfer taxes are the buyer's key.

B) M takes the form of agent B on December 21, 2004, who was an owner of the land before subdivision, and entered into a contract to sell 1,652.9 square meters of F forest land among the land before subdivision to U for KRW 400 million. The sale contract (Evidence A7) states that U for the above contract date the sum of KRW 40 million of the down payment of KRW 40 million and KRW 60 million of the first intermediate payment of KRW 40 million, and KRW 100 million of the second intermediate payment of KRW 10 million is the remainder on January 25, 2005, and KRW 20 million in the remainder on May 15, 2005, and the seller’s remainder payment of KRW 300 million in the above land by the remainder payment of KRW 300 million,000,000,000 in U for 200,000,000 won.

“The” shall be drawn up with a loan certificate (No. 19) of the content.