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

A. B Co., Ltd. (hereinafter “instant company”) is an unlisted corporation that runs real estate rental and management business.

B. On June 30, 2015, the Plaintiff received 600 shares of the instant company (hereinafter “instant shares”) from C (hereinafter “instant gift”).

C. On October 20, 2015, the Plaintiff filed a gift tax return on the value per share of the instant shares as KRW 5,000,000 (=600 x 5,000) of the value of the instant shares donated to the Plaintiff.

The Defendant evaluated the value of the instant shares of KRW 749,286,760, which is the standard market value (hereinafter collectively referred to as “instant real estate”), based on the premise that the value of the instant shares of KRW 51,876, and the value of the instant shares of KRW 361,00,000,000,000,000,000,000,0000,000,000,000,000,000,0000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,00,000,00)

E. The Plaintiff, who was dissatisfied with the instant disposition, filed an appeal with the Tax Tribunal on September 7, 2018 after filing an objection on April 3, 2018, but was dismissed on December 4, 2018.

[Ground of recognition] Facts without dispute, Gap evidence 1 through 3, 5 through 7, Eul evidence 2 to 4, the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The Plaintiff’s appraisal of the value of the instant real estate should be conducted in the following manner, and the instant disposition is donated property.