1. The Defendant’s imposition of gift tax amounting to KRW 1,007,087,780 against the Plaintiff on September 7, 2009, KRW 719,489,090.

1. Details of the disposition;

A. The Seoul Dong District Prosecutors' Office confirmed that B paid USD 40,000 to the Plaintiff on August 4, 2005 and May 12, 2006, and notified the Central District Public Prosecutor's Office of China of this fact. The Central District Public Prosecutor's Office conducted a tax investigation on the source of funds from the Plaintiff's overseas acquired assets, etc. from October 21, 2008 to January 22, 2009, the Plaintiff received the payment of the money from the Plaintiff on nine occasions from August 4, 2005 to November 7, 2007 by viewing that B received the money from each of the Plaintiff's account in the name of each of the "payment column" in the attached tax disposition statement (hereinafter "attached Table").

B. Accordingly, on September 7, 2009, the Defendant imposed the Plaintiff a total of KRW 1,007,087,780 on each gift tax stated in the attached Table “determined Tax Amount” column on the Plaintiff on September 7, 2009.

(hereinafter “instant disposition”). C.

The Plaintiff dissatisfied with the instant disposition on October 8, 2009 and filed a request for examination with the Commissioner of the National Tax Service. However, he/she was dismissed on June 7, 2010.

[Ground of recognition] Facts without dispute, Eul evidence 1 to 9, each entry of Eul evidence 3-1, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. Although the Plaintiff alleged that the Plaintiff received money from B as stated in the “payment date” column of the attached Table No. B, the instant disposition that deemed that each of the above money constitutes gift subject to gift tax solely on the ground that it constitutes gift subject to gift tax is unlawful for the following reasons.

① Attached Nos. 1 [Supplementary Notes 407,240,000 ($400,00) for investments in subsidiaries in the United States of America] The Plaintiff is below the tax telecommunication system for C and Korea Co., Ltd from around 1997 to 2005.