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 father B (D) of the Plaintiff’s father of the Plaintiff’s Plaintiff’s father established a limited liability driving school, which is a driving school under the Road Traffic Act on January 30, 1996, and operated the said driving school after completing business registration on March 13, 1996.

B. On February 12, 2003, the Plaintiff’s director’s appointment and the receipt of shares were appointed as director of CAF. On March 5, 2009, the Plaintiff donated 112,783 shares among the total number of shares issued by CAF from his father B, 162,283 shares of CAF (hereinafter “instant shares”).

C. The Plaintiff reported and paid gift tax amounting to KRW 19,63,892 of the gift tax reduced in accordance with special provisions on June 30, 2009, and paid the said money on June 30, 2009 and August 31, 2009, considering that the Plaintiff’s donation of the instant shares satisfies the requirements for special taxation pursuant to family business succession under Article 30-6(1) of the former Restriction of Special Taxation Act (amended by Act No. 9512, Mar. 25, 2009; hereinafter “former Restriction of Special Taxation Act”).

On December 6, 2012, the Defendant determined and notified the Plaintiff of KRW 851,201,510 (including additional tax 244,263,214) of the gift tax on the shares of this case, by deeming that the operation of the said private teaching institute does not constitute a family business to which the said special provisions apply.

(hereinafter “instant disposition”) e.

On March 6, 2013, the Plaintiff was dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on March 6, 2013, but was dismissed on July 23, 2013.

[Ground of recognition] Unsatisfy, Gap evidence 1 to 4, Eul evidence 1 (including each number), the purport of whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion 1) The statutory deadline for decision and the Defendant infringing the Plaintiff’s trust are the former Inheritance Tax and Gift Tax Act (amended by Act No. 9916, Jan. 1, 2010; hereinafter “former Inheritance Tax and Gift Tax Act”).