1. The judgment of the court of first instance is modified as follows.

On January 4, 2011, the defendant belongs to the plaintiff in 2009.

1. Details of the disposition;

A. On December 10, 2009, the Plaintiff transferred to the State real estate listed in the separate sheet No. 1 (hereinafter “instant real estate”) such as land and its ground buildings, etc. on the Gyeonggi-si B and 16 parcels of land (hereinafter “instant real estate”), and reported the transfer value at KRW 3,353,657,640, and the acquisition value at KRW 3,195,816,666.

B. However, on January 4, 2011, the Defendant denied the payment of KRW 130 million related to land diversion permission, and KRW 86,50,000,000 for civil engineering construction costs. The Defendant issued a revised notification of capital gains tax of KRW 278,186,480 (additional tax of KRW 189,953,216 for failure to file a report on capital gains tax of KRW 75,981,286 for failure to pay KRW 12,251,982 for failure to report capital gains tax (hereinafter “the initial disposition”).

C. On May 11, 2011, the initial disposition of this case was corrected to reduce the amount of KRW 262,414,160 (=additional penalty tax of KRW 179,183,451 due to failure to report capital gains tax) to KRW 71,673,380 (additional tax of KRW 11,557,332 due to failure to report capital gains tax) (hereinafter “instant reduction disposition”). The Defendant did not notify the Plaintiff of the detailed calculation details regarding additional tax portion.

On November 19, 2012, the Defendant revoked the portion of penalty tax during the instant reduction disposition, and calculated KRW 71,673,380 of the penalty tax for failure to file a return by applying 40% of the amount of principal income tax to KRW 179,183,451. The Defendant issued a disposition imposing penalty tax for failure to file a return by calculating the amount of KRW 3/10,000 per day for KRW 11,57,332 per day during 215 days by calculating the amount of principal tax for capital gains tax to KRW 179,183,451 and KRW 11,57,710 per day (hereinafter “instant disposition imposing penalty tax”).

[Ground of recognition] Items A 1, 2, 26, and Eul 1, 6, and 9 respectively, and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion is related to the real estate of this case.