A. The Plaintiff’s husband, Samsung Life Insurance Co., Ltd. (hereinafter “Masung Life Insurance Co., Ltd.”) entered into a non-dividend Samsung Life Insurance Policy (hereinafter “instant insurance contract”) with the policyholder insured beneficiary as the principal (the beneficiary of the death insurance) and paid the total insurance premium on each contract date (1.5 billion won of the total insurance premium).

The payment of insurance premium for the date of maturity of the contract date of September 5, 2007 and the payment of pension shall be KRW 70 million on September 21, 2007, the closing date of September 21, 2007, which was KRW 50 million on September 5, 2027, and KRW 200 million on October 5, 2027. < Amended by Presidential Decree No. 17797, Sep. 21, 2007>

B. B changed the contractor and beneficiary of the instant insurance contract to the Plaintiff on October 31, 2008.

C. On August 16, 2011, the Plaintiff voluntarily withdrawn the insurance amount of KRW 1.215 billion in total (hereinafter “involuntary withdrawal”) from the instant insurance contract. D.

The Defendant: (a) deemed that, on October 31, 2008, the date of the amendment of the instant insurance contract, the Plaintiff was donated KRW 1.5 billion that the Plaintiff paid as the insurance premium of the instant insurance contract from B on October 31, 2008, on the ground that the contractor and beneficiary of the instant insurance contract were changed to the Plaintiff; (b) imposed on the Plaintiff on September 11, 2013, gift tax of KRW 607,402,860 (including penalty tax of KRW 249,646,879) for which the Plaintiff paid as the insurance premium of the instant insurance contract.

(hereinafter “instant disposition”) e.

On November 19, 2013, the Plaintiff filed an appeal with the Tax Tribunal on the instant disposition, but was dismissed on March 18, 2016.

[Reasons for Recognition] Unsatisfy, Gap evidence 1 to 6, Eul evidence 1 (including branch numbers, if any) and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s claim that the instant insurance contract was concluded from the date of subscription to the 1 insurance period until 20 years after the date of subscription, and from the date following that to the date of termination to the 2 insurance period, the 2 insurance period.