1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On June 3, 2011, the Plaintiff reported and paid KRW 1,321,680 of the capital gains tax for the year 201, if the Plaintiff transferred the instant real estate to E (hereinafter referred to as “Buyer”) as indicated in the following report details: (a) the Plaintiff transferred the instant real estate Nos. 219 and 220 (hereinafter collectively referred to as “instant real estate”) to the Defendant; and (b) the Plaintiff reported and paid KRW 1,321,680 of the capital gains tax for the year 201.

Details of the return of tax amount on the transfer value as of the date of the date of acquisition of the year to which the relevant year belongs, on March 16, 201, 201, including the details of the tax return on the transfer value as of the date of acquisition and transfer, and the details of the tax return on the transfer value as of the date of June 11, 2007, 376,000,000,0001 March 16, 201, 2001, 1,321,6809, “the details of 200,000,000,

B. On January 1, 2013, the Defendant issued a correction and notification of KRW 34,395,870 as indicated below on the ground that the time of transfer of the instant real estate was April 22, 2009, and that the transfer value was KRW 444,00,000,000,000 as indicated in the following correction statement (hereinafter “instant disposition”).

[Reasons for Recognition] Facts without dispute, entry of Eul 1 and 2

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion 1) delegated the management of the instant real estate to F. The F sold it to the buyer on December 30, 2008, and the F agreed to substitute for the buyer’s debt of the Plaintiff’s loan secured by the instant real estate in lieu of the buyer’s acceptance of the obligation of the Plaintiff’s loan. Since then, there was a dispute over the validity of the said sales contract between the Plaintiff and the buyer, and on March 16, 2011, after the judgment of the lawsuit became final and conclusive, the buyer acquired and repaid the instant real estate on August 4, 201. 2) Under the Income Tax Act and subordinate statutes, the time of transfer is deemed the date of liquidation of the price, the date of registration is deemed the date of liquidation, and if the registration is made before the date of liquidation, the date of registration is deemed the date of registration.

Therefore, the real estate of this case is on August 4, 201, on which the date when the price was fully paid out, took over the obligation of the loan. However, the real estate of this case is on such date.