1. The plaintiff's lawsuit against the defendants is dismissed in entirety.

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

1. Details of the disposition;

A. On August 25, 2003, the Plaintiff acquired and owned a building B, B, 387 square meters and its ground (hereinafter “instant real estate”) from C, and transferred it to D on February 27, 2004, and did not file a transfer income tax report.

B. The director of the defendant Young-gu Tax Office considered the transfer value of the instant real estate as KRW 60 million and the acquisition value as KRW 450 million according to the contract for the acquisition and transfer approval of the instant real estate, and on November 1, 2008, imposed a disposition of imposition of capital gains tax of KRW 84,948,307 (including additional tax of KRW 26,990,807) for the plaintiff in 2004 (hereinafter "the instant disposition").

C. The Plaintiff dissatisfied with the above disposition and filed a request for examination with the Commissioner of the National Tax Service on January 15, 2009, and the Commissioner of the National Tax Service dismissed the request for examination on May 8, 2009.

Accordingly, on July 1, 2010, the head of Seosan District Tax Office rendered a disposition imposing KRW 352,170,750 on the Plaintiff (including additional tax 119,213,250 won) by considering that the transfer value of the instant real estate was KRW 1.15 million, and the acquisition value was KRW 650,000,000,000,0000,000,000 won for the transfer income tax for the year 2004.

(hereinafter “instant increased or decreased disposition”). (e) E.

On September 27, 2010, the Plaintiff dissatisfied with the above disposition and filed a request for examination with the Commissioner of the National Tax Service. However, the Commissioner of the National Tax Service dismissed the request on December 13, 2010, and the decision of dismissal was notified to the Plaintiff on the 20th of the same month.

F. Accordingly, on January 14, 201, the Plaintiff alleged to the effect that the actual acquisition value of the instant real estate is KRW 990 million, and that the penalty tax is unreasonable. The Plaintiff filed a lawsuit seeking the revocation of transfer income tax by Daejeon District Court 201Gudan1453 on the instant disposition for the rectification of the increase. The instant case was transferred to the same court 201Guhap2233, and the head of Seosan District Tax Office accepted the Plaintiff’s claim on the acquisition value on February 28, 2012 during the said lawsuit, and reduced the amount of KRW 269,038,934 from KRW 104,326,873 to KRW 41,369.