1. Revocation of a judgment of the first instance;

2. The Defendant’s transfer income tax attributed to the Plaintiff on March 11, 2013 122,775, which belonged to the Plaintiff on March 11, 2013.

1. Details of the disposition;

A. On December 15, 2010, the Plaintiff engaged in the real estate rental business with the trade name “D” in Kimhae-si, and on December 15, 2010, the Plaintiff invested in kind the land of 2,397 square meters and the land of 1,090.02 square meters (hereinafter “instant real estate”) in the non-party company (hereinafter “non-party company”) located as the representative director, the Plaintiff completed the registration of ownership transfer with respect to the instant real estate on December 30, 2010.

B. On February 28, 2011, the Plaintiff filed an application for a carryover taxation of capital gains tax of KRW 73,433,400 pursuant to Article 31(1) of the former Restriction of Special Taxation Act (amended by Act No. 11614, Jan. 1, 2013; hereinafter the same) while filing a return on the tax base of capital gains tax (the final return of the tax base is the date of the final return of the tax base on May 31, 201).

The Defendant discovered the fact that the acquisition value of the instant real estate reported by the Plaintiff was excessive, and decided to revise the capital gains tax on February 6, 2013, and notified the Plaintiff of the pre-announcement of taxation on the same day.

C. On February 21, 2013, the Plaintiff again calculated the acquisition value of the instant real estate to the Defendant and filed a revised return on the tax base of capital gains tax, and applied for the carried-over taxation of KRW 88,778,110 for the capital gains tax to be additionally paid.

On March 11, 2013, the Defendant notified the Plaintiff of the rectification of capital gains tax of KRW 122,775,600 (including additional tax) for the taxable year 2010, on the ground that “The carried-over taxation following the conversion into a corporation applies only to the amount of tax for which an application for the carried-over taxation has been filed within the filing deadline, and the carried-over taxation shall not apply to the amount of tax to be additionally paid if an excessive

(hereinafter “instant disposition”) D.

The Plaintiff appealed against the instant disposition and filed an appeal with the Tax Tribunal on May 30, 2013, but was dismissed on August 12, 2013.

[Ground of Recognition] Facts without dispute, Gap evidence No. 1, Gap evidence No. 2-1, 2, and Eul No. 1.