1. The plaintiff's primary claim and the conjunctive claim are all dismissed.

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

1. Basic facts

A. On April 14, 2005, the Plaintiff sold the purchase price of KRW 44,300,000,000 to the Newnam Development Co., Ltd. (hereinafter “Newnam Development”) and KRW 56 (hereinafter “each of the instant lands”) located within the land transaction permission zone in Yangju-si.

B. On October 13, 2006, Honam Development paid the remainder of each land of this case to the Plaintiff, deeming that the Plaintiff constituted a non-resident under the Income Tax Act, and paid 4,873,000,000 won in total as capital gains tax of KRW 4,873,000,000 from the Plaintiff on the same day, and paid 4,873,000,000 to the Naan Tax Office.

C. On January 29, 2008, the Plaintiff reported the transfer income tax on the land for which land transaction permission was obtained on January 31, 2008 on the part of each of the instant land, and deducted KRW 778,119,574, out of the transfer income tax paid prior to filing a return on the land transaction permission with the Government Tax Office on January 31, 2008.

On December 2010, the remaining land, among each of the instant lands, for which no land transaction permission was granted, was cancelled in the land transaction permission zone, and on May 31, 201, the Plaintiff, on May 31, 201, filed a tax return on the transfer income tax for the remaining land, deducted the remaining KRW 3,651,80,426, excluding the said KRW 778,119,574, from the said KRW 4,430,000,000.

E. The Plaintiff is not a non-resident as prescribed by the Income Tax Act, and therefore, at the time Newnam Development did not have a duty to withhold and pay the transfer income tax on each of the instant lands at the time of paying the remainder to the Plaintiff. The Plaintiff was liable to pay the transfer income tax on each of the instant lands only when the land was subject to land transaction permission or when the land of this case was cancelled within the land transaction permission zone. However, the Plaintiff paid the remainder of each of the instant lands from the Plaintiff, as the Plaintiff was mistaken for a non-resident