1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On August 28, 199, the Plaintiff purchased forest No. 8,170 square meters in Ulsan-gun, Ulsan-gun, Ulsan-gun (hereinafter “instant purchase”). On April 12, 200, the Plaintiff filed for registration conversion into 8,407 square meters in C forest No. 33, Apr. 12, 200. On the same day, 576 square meters in the above land was divided into D. On June 12, 2000, the Plaintiff started to construct a factory building (hereinafter “instant factory building”) on the remaining land C (7,831 square meters), and on July 14, 2000, changed the land category of the above land into a factory site.

B. On November 25, 2009, the Plaintiff divided 2,970 square meters, including the site for the instant factory building, into E (hereinafter “instant land”); and 381 square meters into F, respectively, in the land of the said C parcel number.

C. On June 26, 2013, the Plaintiff transferred each of the instant real estate to the Korea Land and Housing Corporation on the ground of expropriation. On August 30, 2013, upon filing a transfer income tax report, the Plaintiff alleged that the real acquisition value of the instant land was unknown, and that there was no officially assessed individual land price under the Public Notice of Values and Appraisal of Real Estate Act (hereinafter “individually assessed individual land price”) at the time of the Plaintiff’s acquisition, and that there was no individual land price under the Public Notice of Values and Appraisal of Real Estate Act (hereinafter “individually assessed individual land price”) at the time of changing the form and quality of land from forest as factory site, the converted price of KRW 582,320,084, calculated by applying the officially assessed individual land price publicly announced on December 29, 200 as the standard market price, and the converted price of the instant factory building, the converted price of KRW 4

The Defendant’s acquisition value shall be 49,160,690 won (hereinafter “instant conversion amount”) calculated by applying the officially announced individual land price of June 30, 199 to the instant land as the standard market price, and the acquisition value shall be 369,63,108 won, subtracting the depreciation costs of 73,912,339 won, which is calculated as the necessary expenses for business income, from the initially reported conversion value, to the instant factory building. The acquisition value shall be 369,63,108 won, which is computed by subtracting the depreciation costs of 73,912,339 won, which is calculated as the necessary expenses for business income from the initially reported conversion value.