1. The plaintiff's claim is dismissed.

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

1. On August 28, 2013, the Defendant: (a) deemed that the Plaintiff opened a Samsung Securities Account (hereinafter “instant account”) under the name of B, and traded 234,574 shares of C Co., Ltd. (hereinafter “C”) under the name of B (hereinafter “instant shares”); and (b) notified the title trustee B, a title trustee, of KRW 1,936,873,380 of the gift tax donated in 2010; and (c) notified the Plaintiff of the payment of the said gift tax by designating the Plaintiff, a title truster, as a joint and several taxpayer.

(hereinafter “Disposition in this case”). / [Grounds for recognition] without dispute, entry of Gap evidence Nos. 1 and 2, and purport of the whole pleadings

2. Whether the instant disposition is lawful

A. Fact-finding 1) The Plaintiff and B’s relation Plaintiff are the representative director and the largest shareholder (95%) of D, and D hold 80% of the shares of E. B from May 15, 2007 to October 3, 2011, and were working in D during the period from October 4, 2011 to April 2013. (2) The Plaintiff deposited the account of this case into the instant account or was transferred from the instant account as follows.

On October 13, 2010, 300,000,000 on October 21, 2010, 200, 300,000 on October 21, 2010, 480,000,00 on October 25, 2010, 200, 00,000 on October 26, 200, 50,000 on October 26, 200, 30. 0. 0. 50,000,00 on October 20, 200, 30. 10,00,000 on October 20, 205, 200, 10. 10,00,00 on October 20, 200, 200; and

3,750,00,000 won deposited in the instant account was used to purchase C’s shares, and on December 31, 2010 on the base date.