1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. A. B (B; hereinafter referred to as “B”) is a special purpose corporation (SpeciP) established by the network C (hereinafter referred to as “the network”) in Hong Kong on February 1, 2002 with USD 2 in Hong Kong, issued and outstanding shares ($ 1 in Hong Kong per share) for the management of its own assets on February 1, 2002, and the deceased is a beneficial owner of B.

B. B on March 10, 2006, issued by D Co., Ltd. (hereinafter “D”) [10,400,000 US dollars, 5.5% of surface interest rate, 100,000 conversion rate, 5,000 won of conversion price, 100% of registered common shares, and 10,000 won of stocks issued by D Co., Ltd. (hereinafter “instant convertible bonds”) acquired the convertible bonds from USD 10,40,000 in corporate bonds price by exercising the conversion right on November 13, 2007 (34.5% of the total D issued shares, 536% of the total number of D issued shares, hereinafter “instant shares”).

C. From December 15, 2014 to April 11, 2015, the Director of the Seoul Regional Tax Office (hereinafter “Investigation Office”) conducted a gift tax investigation for 2007 on the deceased. As a result, the deceased deemed that he/she held title trust with B on November 13, 2007, and deemed that he/she held title trust with B on April 28, 2015, the deceased was subject to the gift tax investigation for 30,393,72,919 won as stipulated in Article 45-2(1) of the former Inheritance Tax and Gift Tax Act (amended by Act No. 8828, Dec. 31, 2007; hereinafter “former Inheritance Tax Act”) and notified the deceased of the tax investigation for 30,393,772,919 won on the gift tax for title trust property, and each of the instant convertible bonds should be deemed to have accrued to 30,506,200.