1. The Defendant’s imposition of gift tax of KRW 80,284,260 against the Plaintiff on August 1, 2014 is revoked.

2. The costs of lawsuit shall be.

1. Details of the disposition;

A. On March 10, 2011, the Plaintiff entered into a sales contract with B to purchase KRW 111,00,000,000 for purchase price of KRW 632,000,000, and KRW 114,000 for KRW 176,00,000, and completed the registration of ownership transfer in the name of the Plaintiff on the same day.

(hereinafter referred to as “instant real estate” collectively, and individually, “instant No. 111” and “No. 114,” respectively.

On March 10, 2011, the Plaintiff took out a loan of KRW 367 million from the National Bank of Korea (hereinafter “National Bank”) as collateral No. 111, and completed the registration of creation of a collateral of KRW 4777,100,000,000 for maximum debt amount, and completed the registration of creation of a collateral of KRW 100,000,000,000 for maximum debt amount as collateral No. 114.

C. Based on the result of the Defendant’s investigation into the source of funds against the Plaintiff, the Plaintiff imposed and collected gift tax of KRW 80,284,260 on August 1, 2014 on the Plaintiff on the following: (a) the Plaintiff received a donation of KRW 330,000,000,000, excluding KRW 475,000,000,000,000 in total, out of KRW 88,5,000,000,000,00

(hereinafter “instant disposition”) D.

The Plaintiff dissatisfied with the instant disposition and filed an objection on October 7, 2014, but was dismissed on November 7, 2014. The Plaintiff filed an appeal with the Tax Tribunal on January 12, 2015, but was also dismissed on June 4, 2015.

[Reasons for Recognition] Unsatisfy, Gap evidence 2, 3, 6 through 8 (including branch numbers in case of additional numbers; hereinafter the same shall apply), Eul evidence 1 to 4, the result of this court's order to submit financial transaction information to a national bank, the purport of the whole pleadings

2. An entry in the attached Form of relevant Acts and subordinate statutes;

3. The plaintiff's assertion and judgment

A. The Plaintiff’s mother, D, etc. suffered damages due to investment, etc. in B, and B, real estate, etc. in this case.