1. On March 4, 2016, the Defendant rendered a disposition of rejecting an application for rectification of KRW 129,512,674, corporate tax for the Plaintiff for the year 2016.

1. Details of the disposition;

A. 1) The Plaintiff is an organization consisting of descendants of B and is for the purpose of the protection and sprinking of shipbuilding graves. 2) On February 19, 1936, the Plaintiff completed the registration of transfer of ownership in its name with respect to the land owned by Pyeongtaek-si, Dong-dong (hereinafter “Cdong”) 12,950 square meters of land prior to the subdivision of a majority of the graves on February 19, 1936.

On June 29, 2001, part of the above land was divided into E, F, G and H land, respectively, and 5,380 square meters of D forest land before the division (hereinafter “instant land before the division”).

B. A part of the land was divided and transferred in around 2008, the Plaintiff was able to 7 plants of a vessel’s grave on the land before the instant partition. However, on January 9, 2008, five plants of the instant grave were removed from the land before the instant partition. As a result, the five plants were removed from the said land on January 9, 2008, two plants were remaining on the land before the instant partition (the remaining two graves were referred to as “the two graves of the instant case”).

(2) On November 10, 2015, the instant land before the instant partition was divided into D forest land 4,570 square meters (hereinafter “instant land”) and 810 square meters of I forest land without a grave (hereinafter “instant land”) (hereinafter “instant partition”).

3) On December 8, 2015, the Plaintiff obtained approval from the Defendant as an organization deemed a corporation pursuant to Article 13(2) of the Framework Act on National Taxes. On the same day, the Plaintiff concluded a sales contract for the instant land No. 2 with J on the same day. On January 15, 2016, the Plaintiff completed the registration of ownership transfer based on the said sale (hereinafter “transfer of this case’s land No. 2”).

(C) On February 22, 2016, the Plaintiff paid corporate tax based on capital gains and its subsequent progress 1) KRW 129,512,670 based on the capital gains in relation to the instant transfer. However, on February 26, 2016, the Plaintiff sought a refund of the said amount against the Defendant, asserting that the said capital gains are not subject to corporate tax assessment.