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

A. The Plaintiff’s mother B remitted total of KRW 190,000,000 (hereinafter “the instant money”) to the Plaintiff’s deposit account (the Japanese bank C) on January 3, 2007, and KRW 100,000,000 on January 8, 2007 (hereinafter “the instant money”).

B. On July 1, 2014, the Defendant deemed that the Plaintiff donated the instant monetary amount from B, and on January 3, 2007, pursuant to Articles 2 and 4 of the Inheritance Tax and Gift Tax Act (hereinafter “Gift 11,908,800 won [i.e., tax base = 60,000,000 won - 30,000 won deducted from the amount deducted from the amount deducted from the amount deducted from the amount deducted from the lineal ascendant’s gift - Additional Tax on Additional Tax Return of KRW 6,200,000,000, KRW 4,708,800], KRW 31,756,80 for the amount of gift tax on January 8, 2007 - Additional Tax on the amount of KRW 160,000, KRW 300, KRW 000, KRW 3000, KRW 200, KRW 3000, KRW 2000.

(hereinafter “instant disposition”). C.

On July 21, 2014, the Plaintiff filed an appeal with the Director of the Tax Tribunal on the instant disposition, but the said claim was dismissed on October 30, 2014.

[Ground of recognition] Evidence No. 15, Evidence No. 15, Evidence No. 1-1, and No. 2-1, and the purport of the whole pleading

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion 1) lent KRW 219,229,937 to B as follows. From April 2004, B paid KRW 29,100,000 to December 2006, B paid the Plaintiff the total amount of the above debt to the Plaintiff. The Plaintiff paid KRW 129,937,00 to the Plaintiff on January 3, 2007 and January 8, 2007, B paid the instant debt to repay the above debt (=219,229,937 - KRW 29,100,000 - KRW 190,000,00,000, and the Plaintiff exempted the Plaintiff from the obligation of KRW 129,937.