1. The director of the tax office of the defendant racing has against the plaintiff, and the gift tax (including additional tax) of January 6, 2014 is KRW 93,917,230.

1. Details of the disposition;

A. The Plaintiff, C, D, and E (hereinafter “Plaintiff, etc.”) are children of the network F (hereinafter “the deceased”). On August 5, 2008, the Plaintiff, C, D, and E (hereinafter “Plaintiff, etc.”) were co-inheritorss upon the death of the deceased, but did not report inheritance tax.

B. The director of the tax office of North Daegu conducted an inheritance tax investigation from March 21, 2010 to May 12, 2010, and determined and notified the Plaintiff, etc. of the total amount of KRW 282,136,240 of inheritance tax.

C. Since then, the head of the tax office on North Daegu District confirmed that the Plaintiff, etc. had failed to file a return on donated property, etc. in accordance with the audit data by the National Tax Service from August 19, 2013 to September 27, 2013. On January 6, 2014, the head of the tax office issued a revised notice of KRW 598,72,890 in total, including inheritance tax (including additional tax; hereinafter the same shall apply) to the Plaintiff, and the Plaintiff, on January 6, 2014, of KRW 104,537,018 in inheritance tax (including additional tax; hereinafter the same shall apply), KRW 39,515,711 in inheritance tax, and KRW 105,914,081 in inheritance tax, and KRW 120,163,686 in addition to inheritance tax (hereinafter “each disposition of this case”), and notified the Plaintiff to the head of the tax office on gift tax in advance.

Accordingly, on January 6, 2014, the director of the tax office of the defendant racing notified the Plaintiff of the correction of the total amount of KRW 529,480,620 as stated in the attached Table 1 “Disposition on January 6, 2014” (including additional taxes; hereinafter the same shall apply). D.

On February 10, 2015, the Plaintiff filed an appeal with the Tax Tribunal on the grounds that “The Tax Tribunal shall re-examine whether cash, real estate, etc. subject to this case constitutes donated property in advance on the basis of the financial transaction details presented by the Plaintiff, the specifications of the deceased, etc., and on the basis of the documentary evidence, etc., whether the cash, real estate, etc. subject to this case constitutes donated property, thereby correcting the tax base and tax amount according to the results.”