1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On April 29, 2011, the Plaintiff donated the instant real estate owned by the husband, from B, to a building with a size of 514 square meters and its ground (hereinafter “instant real estate”) owned by the husband B, and completed the registration of ownership transfer in the name of the Plaintiff as to the instant real estate on May 2, 201.

B. On March 5, 2012, the Defendant discovered that the Plaintiff did not report the gift tax under Article 68 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 11130, Dec. 31, 201; hereinafter “former Inheritance Tax Act”) despite having received the gift of the instant real estate, and determined and notified the Plaintiff of the gift tax amount of KRW 182,735,273 (including additional tax) of the gift tax, which was donated to the Plaintiff pursuant to Article 76 of the former Inheritance Tax and Gift Tax Act.

C. On March 13, 2014, the Plaintiff submitted to the Defendant an application for grievance to the effect that the amount equivalent to KRW 140,000,000,000 for lease deposit should be deducted from the amount of onerous donation. Accordingly, on March 21, 2014, the Defendant decided to reduce the gift tax to KRW 130,772,870 (including additional tax for negligent return 21,140,134, additional tax for negligent payment 30,932,065) by subtracting KRW 140,000 from the amount of donation on the instant real estate.

Meanwhile, on March 5, 2012, the Plaintiff filed a lawsuit to nullify the imposition of gift tax against the Defendant (including additional tax for negligent return 21,140,134 won, additional tax for negligent payment 36,720,414 won) on September 18, 2014 by filing a lawsuit to nullify the imposition of gift tax, which was rendered by the said court on September 18, 2014. On November 5, 2014, the Defendant inventory the disposition to impose gift tax on the Plaintiff (including additional tax for negligent return 21,140,134 won, additional tax for negligent payment 36,720,414 won).

(hereinafter “instant disposition”). (e) The instant disposition is deemed to have been rendered.

On November 17, 2014, the Plaintiff filed an appeal with the Tax Tribunal, but was dismissed.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 2, 14, 15, 17, and Eul evidence Nos. 1 through 9 (including each number).