A. On November 13, 2009, between the Plaintiff’s outer mother B (the deceased’s death on November 17, 2009, hereinafter “the deceased”) and the Plaintiff, a share transfer contract was made between the Plaintiff and the Plaintiff with the content that the deceased transfers 28,00 shares of C Co., Ltd. (hereinafter “C”) and 5,000 shares of D Co., Ltd. (hereinafter “D”) (hereinafter “instant shares”) (hereinafter “instant shares”).

B. C and D prepared and submitted a detailed statement of changes in stocks, etc. stating the details of transfer of the instant stocks to the Plaintiff through a regular corporate tax return for the business year in 2009.

C. On November 30, 2016, the Defendant notified E (the Plaintiff’s mother), the heir of the Deceased, of the assessment data of capital gains tax of KRW 74,700,800 in advance, but denied the fact of transfer of the instant shares.

C. Accordingly, the Defendant, on March 13, 2017, deemed that the transfer of the instant shares constitutes a gratuitous transfer, not a compensatory transfer, and determined and notified the Plaintiff of KRW 358,861,450 as to the gift tax on the donation of the instant shares.

(hereinafter referred to as “the first disposition”). D.

On June 7, 2017, the Plaintiff dissatisfied with the initial disposition and filed a request for examination with the Commissioner of the National Tax Service. On September 15, 2017, the Commissioner of the National Tax Service rendered a decision to partially accept the Plaintiff’s request on the ground that there was an error of law by assessing D’s shares as net asset value, not net asset value.

E. On November 13, 2017, the Defendant rendered a decision to reduce the gift tax amount of KRW 153,329,686 according to the aforementioned partial acceptance by the Commissioner of the National Tax Service.

(hereinafter referred to as "the disposition in this case"). 【The ground for recognition / [the grounds for recognition / ] The facts that there is no dispute, Gap evidence Nos. 1, 2, 3, 7, and 12 (including each number), Eul evidence No. 1, and the purport of the whole pleadings.

2. The case.