1. The instant lawsuit shall be dismissed.

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

1. Details of the disposition;

A. On July 31, 2013, the Plaintiff reported the profit deemed donated through the transaction with the specially related corporation, and paid KRW 1,544,580 to the Plaintiff.

B. On May 2, 2014, the Plaintiff filed a claim for rectification that the gift tax returned and paid to the Defendant as above was refunded, but the Defendant rejected it on June 25, 2014.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 3, purport of the whole pleadings

2. In order to institute an administrative litigation on the legality of the lawsuit of this case, a request for examination or a request for adjudication and a decision thereon shall be made within the prescribed period as a procedure for the pre-trial under the Framework Act on National Taxes (Articles 55 and 56 of the Framework Act on National Taxes). The lawsuit of this case is unlawful, since the plaintiff did not go through the procedure of a request for examination or a request for adjudication, etc. within the prescribed period, even

3. In conclusion, the plaintiff's lawsuit of this case is dismissed as unlawful and it is so decided as per Disposition.