A. On December 15, 2008, between the Plaintiff and the Plaintiff and the permanent resident C Co., Ltd. (hereinafter “C”), the actual manager of the C Co., Ltd. (hereinafter “C”), the Plaintiff entered into a share sales contract (hereinafter “instant share sales contract”) with the content that the Plaintiff purchases 25,000 shares issued by D (including 1,923 shares held in title trust by E; hereinafter collectively “instant shares”) of the shares issued by D, and entered into a share sales contract with D on behalf of KRW 350 million (270,000,000,000,000 won for taxes in arrears).

B. As a result of the investigation of stock transfer with respect to C from October 15, 2012 to February 5, 2013, the Defendant: (a) determined that D is subject to gift tax pursuant to Article 45-2(1) of the former Inheritance Tax and Gift Tax Act (amended by Act No. 9269, Dec. 26, 2008; hereinafter “Gift”); and (b) assessed the value per share of the instant shares as 31,573 won according to the supplementary assessment method under Article 63(1)1 (c) of the Inheritance Tax and Gift Tax Act and notified the Plaintiff of the gift tax (including additional tax) on December 15, 2013.

C. On December 16, 2013, the Plaintiff filed an objection and filed an appeal with the Tax Tribunal on December 16, 2013. On July 10, 2015, the Tax Tribunal rendered a decision to the effect that “the Defendant shall re-examine whether interest costs and value-added tax deposits presented by the Plaintiff were omitted in calculating the value per share of the instant shares, and thereby rectify the tax base and tax amount according to the result, and dismiss the remainder of the Plaintiff’s appeal.”

Accordingly, the defendant considered that the value per share of the shares of this case was changed from 31,573 to 26,525 won as a result of a re-evaluation of the value per share of the shares of this case, and on August 26, 2015, the plaintiff on December 15, 2008 as gift tax (including additional tax) 238,200.