The instant lawsuit is dismissed.

Litigation costs shall be borne by the plaintiff.

1. Determination as to the legitimacy of the instant lawsuit

A. On February 13, 2004, the Defendants asserted that they purchased shares equivalent to KRW 220 million from the Plaintiff in Namyang-si, Namyang-si, and KRW 250,000,000, and entrusted this to F. The Defendants completed the registration of transfer of ownership in the name of F on May 20, 204.

Since then, the above land was expropriated by Namyang-ju, and the Plaintiff paid the Defendants KRW 34 million, which is a part of the compensation to be admitted. On September 1, 2012, the Plaintiff imposed income tax of KRW 183,485,630 on the Plaintiff.

However, since the actual owner of the above land is the defendant, the above transfer income tax should be imposed on the defendant.

Therefore, it is necessary to confirm that the transfer income tax exists in the defendant.

B. The imposition of the transfer income tax is imposed according to the taxation disposition by the head of the tax office, which is the competent authority. Thus, aside from seeking payment of the above money against the Defendants based on a separate title, the Plaintiff sought confirmation against the Defendants that the obligation of the transfer income tax exists against the Defendant, the effect that the subject of the transfer income tax is changed to the Defendant, and the head of the tax office does not have the obligation to revise the taxation disposition according to the conclusion of the judgment in this case. Thus, the lawsuit in this case does not have the interest of confirmation

2. In conclusion, the lawsuit of this case is unlawful and dismissed, and it is so decided as per Disposition.