1. The plaintiff's claim is dismissed.

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

1. A sales contract (Evidence 3-1 of the Disposition No. 3: Sales proceeds of each of the instant real estate: 650,000,000 won for each of the instant real estate: 65,000 won for down payment: 65,000,000 won for the intermediate payment paid and received at the time of the contract - The intermediate payment shall be paid on December 29, 2005 - Any balance: 270,000,000 won shall be paid on January 19, 2006.

The special agreement - the seller's agreement to transfer ownership simultaneously with the payment of the intermediate payment in consultation between the buyer and the seller.

- Both the seller and the buyer will settle the balance of 200,000,000 won (E 40,000,000,000 won) and the deposit money for lease on a deposit basis (E 40,00,000,000 won, F 30,000,000 won).

On December 29, 2005, the Plaintiff entered into a sales contract with B to sell each real estate (hereinafter “each of the instant real estate”) on KRW 650,000,000 as follows. The Plaintiff entered into a sales contract with B as the same partner under the sales contract.

B. Meanwhile, the Plaintiff and B separately prepare a sales contract (i.e., evidence 3-2-3) in which the purchase price of the real estate listed in [Attachment List 1-2 (hereinafter “real estate”) is KRW 105,00,000,000, and KRW 215,000,000 for the purchase price of the real estate listed in [Attachment List 3-4 (hereinafter “real estate B”) and KRW 3-2,00 for the purchaser, and each sales contract (i.e., evidence 3-2, 3-3) entered in [Attachment 1-2]. After obtaining the approval seal of the head of the Daegu Metropolitan City Suwon Metropolitan City head, the registration of ownership is completed on December 29, 2005; and ② on December 30, 200 for the real estate under C-

C. On February 6, 2006, the Plaintiff: (a) made a preliminary return on the transfer value of each of the instant real estate to the Defendant on the basis of the real transaction price based on the real transaction price (i) the total amount of KRW 320,000,000,000 on the written verification agreement (=105,000,000,000,000,000,000).

As a result, the Defendant conducted an investigation of capital gains tax on September 12, 2012 to October 20, 201 with the Plaintiff and C, each of the instant real estate.