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

A. On April 1, 2004, the Plaintiff received the sales price of Yongsan-gu Seoul Metropolitan Government B apartment and 103 Dong 2503 (hereinafter “instant apartment”) from 1,165,00,000 won and paid in full, and completed the registration of ownership transfer on December 28, 2007.

Since then, the Plaintiff transferred the above apartment in 1,600,000,000 won to anyone who is the Plaintiff, and on December 28, 2012, the registration of transfer of ownership in C was completed on December 18, 2012 with respect to the above apartment.

B. From October 1, 2015 to October 30, 201, the Defendant conducted an investigation into the place of apartment financing for the Plaintiff. As a result, the Plaintiff, as indicated in the attached Table 2, set a sum of KRW 1,311,137,00 (hereinafter “instant funds”) of the purchase fund of the instant apartment as indicated in the attached Table 2, as interest rate of KRW 4% per annum, and borrowed from C, with respect to the gift Nos. 1 to 16 of the attached Table 1 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 916, Jan. 1, 2010; No. 17 through 20 of the Decree No. 1850, Dec. 31, 2011; as to the gift No. 2015 to 20 of the former Enforcement Decree of the Inheritance Tax Act, it did not affect the instant amendment by the Presidential Decree No. 1605, Jan. 1, 2013.