A. The plaintiff B is the leakage of the plaintiff A.

B. The Plaintiff’s father C (hereinafter “the deceased”) died on January 12, 2002, and the Plaintiff B inherited the land of 11 parcel, such as Mosung-si D (hereinafter “instant land”). As the instant land was designated as a housing site development zone and expropriated in the Korea Land and Housing Corporation, it received KRW 4,853,091,664 from the Korea Land and Housing Corporation on December 26, 2006.

C. As between November 29, 2010 and January 10, 201, the Defendant conducted an investigation into the gift tax on the Plaintiff A. From the Plaintiff’s land compensation amounting to KRW 65,00,000 on March 19, 2007, and KRW 565,000,000 on May 23, 2007, and KRW 70,000 on the donation amounting to KRW 565,00,00 on the transfer from the Plaintiff’s account under the Plaintiff’s name. On April 1, 2011, the Defendant notified the Plaintiff of KRW 9,687,600 and KRW 162,70,700, and KRW 200 on the donation amount pertaining to May 23, 2007.

The Defendant imposed KRW 10,094,470 on the gift tax of March 19, 2007 (i.e., gift tax of KRW 9,687,600 and increased additional charges of KRW 406,870) and KRW 169,53,600 on the gift of May 23, 2007 (i.e., gift tax of KRW 162,70,200, KRW 6,833,400 and increased additional charges of KRW 400) on the gift of KRW 162,83,60 on the gift of KRW 162,70,00 and increased additional charges of KRW 6,83,400 and increased additional charges of KRW 400 on the gift of KRW 23, 2007).

(hereinafter referred to as the “instant disposition”). (e) Joint and several taxpayers are designated and notified to pay the amount other than additional dues and increased additional dues.

Plaintiff

A dissatisfied with the Defendant’s disposition of gift tax as of April 1, 201, and filed an objection with the director of the Seoul Regional Tax Office on July 11, 201, but the director of the Seoul Regional Tax Office filed an objection against the disposition of imposition of gift tax amounting to KRW 162,70,200 on the gift as of May 23, 2007.