A. On March 2009, the Plaintiff’s father made an investment in D Co., Ltd. (hereinafter “Nonindicted Company”) located in the city of harmony through C (hereinafter “Nonindicted Company”) and proposed an investment to the Plaintiff residing in the United States.

B. Upon the request of B, the Plaintiff transferred 50 million won to the account in the name of C on March 26, 2009, and 250 million won to the account in the name of E, the representative director of the non-party company, on April 20, 2009.

C. B transferred KRW 300 million (hereinafter “instant money”) to the Plaintiff’s Han Bank account on August 26, 2013.

In the process of conducting a tax investigation on the Plaintiff and B, etc. from August 23, 2016 to November 25, 2016, the director of the Seoul Regional Tax Office: (a) when the Plaintiff invested KRW 300 million in the non-party company via C through C, but failed to recover it, the Plaintiff deemed that B donated the instant money by compensating the Plaintiff for it and notified the Defendant of the relevant taxation data.

E. On April 11, 2017, the Defendant imposed a gift tax of KRW 187,848,00 (including additional tax of KRW 67,848,00) on the gift of this case on the Plaintiff on August 26, 2013.

(f) The Plaintiff filed an appeal with the Tax Tribunal, but was dismissed on December 18, 2017.

[Ground of recognition] Facts without dispute, Gap evidence 1 through 3, 8, 9 evidence, Eul evidence 1 (including each number), the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. On March 2009, the Plaintiff’s assertion 1 Plaintiff’s father B planned to make an investment of KRW 1 billion in the volume of shares of the non-party company by purchasing shares of the non-party company, and suggested that the Plaintiff and F, his/her father, as his/her father, make an investment together with the Plaintiff and F.

Although the Plaintiff and F did not want to make an investment, they proposed that they will lend the investment money to B, whose cash liquidity was insufficient at the time as a subordinate book because it is difficult to reject the father's recommendation, and upon accepting the above proposal, the Plaintiff and F shall be KRW 30 million, and KRW 150 million, and KRW 100 million.