1. The plaintiff's claim is dismissed.

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

1. Details of disposition;

A. The Plaintiff purchased C 2,185 square meters (661 square meters; hereinafter “instant land”) from Namyang-si, Namyang-si, Namyang-si, and purchased them on the ground of sale on June 18, 2004

7. On November 24, 2004, the Plaintiff completed the registration of transfer of ownership (the Plaintiff provided the instant land to D Association as collateral and set a right and superficies of the maximum amount of KRW 150 million, but on April 6, 2010). B, on August 31, 2004, reported the transfer income tax to the Defendant with the value of the instant land transferred as KRW 180,000,000,000, and paid taxes accordingly.

(c)

On June 16, 201, the instant land was divided into three square meters, namely C 1,523 square meters and E 662 square meters, around June 16, 201, and the Plaintiff sold E 62 square meters of land in KRW 295 million on July 6, 201, and thereafter, completed the registration of transfer of ownership over KRW 295 million;

7. 11. The Defendant reported and paid 21,729,460 won (i.e., the acquisition price of the instant land x 62,844,393 won (i.e., the acquisition price of the instant land x 620 million won x the transferred area x 662 square meters / the total area of the instant land x 662 square meters / the transferred area 2,185 square meters), capital gains 107,155,607 won (i.e., the transfer price 295 million won - the transfer price 187,844,393 won)].

On June 22, 2012, the Defendant recognized the Plaintiff’s acquisition price of the instant land as KRW 180,000,000,000, and subsequently corrected and imposed KRW 54,451,082 as income tax on transfer.

The acquisition price of the Plaintiff’s total claim for the issuance of a explanatory note (hereinafter “ explanatory note”) differs from KRW 550,50,000,000,000 that the Plaintiff claimed in this case ( = 550,5050,000 + + KRW 1.2 million on December 12, 2003 + + + KRW 1.2 million on December 3, 2003 + + + KRW 4.3 million on August 16, 2004).

In addition, on October 14, 2014, the transfer income tax was 318,035,930 won, which was calculated by adding the transfer value to B as KRW 620,000,000,000.

(e) the District Court of India has been dissatisfied with B;