1. The part of the conjunctive claim in the instant lawsuit is dismissed.

2. All of the plaintiff's main claims are dismissed.

3...

1. Details of the disposition;

A. B is a de facto operator and shareholder of C Co., Ltd. (hereinafter “instant company”). The Plaintiff, as C’s early 2006, worked for the instant company from around 2006, and was appointed as an internal director on June 25, 2010.

B. B, upon receiving the return of 500 shares (5%) of the instant company, which was held in title D, drafted a detailed statement on April 10, 2009 that the Plaintiff purchased the shares of the instant company, and prepared a detailed statement on the status of share transfer on November 30, 2010 that the Plaintiff purchased 2,00 shares (20%) out of the shares of the instant company, which was held in title trust, to E, and that the Plaintiff purchased 3,00 shares of the instant company, which was held in title trust, on November 30, 2010.

(hereinafter above 2,500 shares collectively referred to as "the shares of this case").

In the process of investigating the change of shares, etc. with respect to the instant company, the director of the Seoul Regional Tax Office deemed the Plaintiff to have donated the instant shares from B and recommended the Plaintiff to file a subsequent report. On June 29, 2012, the Plaintiff filed a subsequent report with the Defendant after the deadline for receiving the instant shares. On August 2, 2012, 2012, the head of the Seoul Regional Tax Office asserted that the instant shares were not donated, and submitted a written request for correction stating that

On October 1, 2012, the Defendant imposed a gift tax of KRW 79,891,020 (including additional tax) on 5% of the shares that the Plaintiff acquired on October 1, 2012 in the specification of stock transfer, and imposed a gift tax of KRW 485,875,830 (including additional tax) on 20% of the shares that the Plaintiff acquired on October 9, 2012 in the specification of stock transfer (hereinafter collectively referred to as “instant disposition”), and notified the Plaintiff to the effect that the Plaintiff would refuse the said request for correction on October 10, 2012.

(hereinafter “instant refusal disposition”) e.

On December 18, 2012, the Plaintiff filed an objection with the Director of the Central Regional Tax Office against the instant disposition.