1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff is a shareholder (share ratio: 41%) and a director of a stock company B (hereinafter “instant company”) with the purpose of civil engineering, construction, engineering, and technology service, etc. established on August 6, 2002.

B. On April 10, 2006, the Plaintiff sold 3,600 shares out of 15,000 shares owned by the Plaintiff to C who worked as the director by the head of the ground business division of the instant company. D also sold 3,600 shares out of 15,00 shares owned by the Plaintiff to C on the same day, and C acquired 6,20 shares out of 15,00 shares issued by the instant company, and C acquired 7,20 shares out of 6,00 shares of the total shares issued by the instant company.

C. On July 23, 2008, the instant company issued equal shares with 5,000 won per share (the total issued shares before capital increase: 120,000 shares, and the total issued shares after capital increase: 130,000 shares), and C additionally acquired 600 shares of the instant company according to its shares ratio.

C, on March 14, 2010, retired from office as the vice president of E Company, and resigned from office on March 17, 2010, and on May 1, 2010, transferred 3,900 shares out of the shares of the said Company (hereinafter “instant shares”) to the Plaintiff at KRW 5,000 per share.

(hereinafter “transfer of this case”). (e) The transfer of this case

After evaluating C’s shares as KRW 110,313 per share (total amount of KRW 430,220,700 per share) in accordance with the supplementary evaluation method under the former Inheritance Tax and Gift Tax Act (amended by Act No. 11130, Dec. 31, 2011; hereinafter “former Inheritance Tax Act”), the Defendant determined that C had a special relationship with the Plaintiff for not more than five years since his/her retirement as an executive of the instant company, and assessed C’s shares as KRW 110,313 per share in accordance with the supplementary evaluation method under the former Inheritance Tax and Gift Tax Act (amended by Act No. 11130, Dec. 31, 2011; hereinafter “former Inheritance Tax Act”), deemed that the Plaintiff acquired the shares of this case at low price from C who is a person with a special relationship, and imposed gift tax on

(f) The Plaintiff is dissatisfied with the instant disposition.