1. The part of the judgment of the first instance against the plaintiff falling under the subsequent part of the order of revocation shall be revoked.

Defendant.

1. In the first instance trial, the Plaintiff filed a claim for revocation of the portion exceeding KRW 129,225,863 of the disposition of capital gains tax (including additional tax) imposed by the Defendant against the Plaintiff on April 8, 2013, which exceeds KRW 184,650,550, and the first instance court dismissed all the Plaintiff’s claim.

As to this, the Plaintiff filed an appeal on November 25, 2014. The Plaintiff changed the purport of the appeal to the effect that “the revocation exceeds KRW 129,225,863 of the capital gains tax (including additional tax) imposed on the Plaintiff on April 8, 2013.” As such, the Plaintiff shall be deemed to have reduced the purport of the appeal (the tax amount of the portion revoked in the first instance court shall be KRW 55,424,687 (=184,650,50 – KRW 129,225,863), and the tax amount of KRW 527,717,741 (=184,443,604), and the amount of tax to be revoked on the ground of alteration in the first instance court shall be limited to KRW 129,284,298,289,205). Therefore, the Plaintiff’s revocation of the tax amount of KRW 209,289,29364,2984).”

2. Details of the disposition;

A. On December 20, 2002, the Plaintiff completed the procedure for the registration of transfer of ownership on the land of 1,752.4 square meters (hereinafter “instant land”) in the official city in the public city in the public city, and made a preliminary return and voluntary payment of capital gains tax of 11,864,556 to the Defendant on February 25, 2003.

B. On April 8, 2013, the Defendant imposed on the Plaintiff KRW 233,258,527 (including additional taxes) for the transfer income tax for the year 2002 (i.e., the final tax amount of KRW 92,440,158 on negligent tax returns of KRW 7,487,713 on negligent tax returns of KRW 133,330,656), but on April 23, 2013.