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 November 10, 2013, the Plaintiff is a child of the deceased B (hereinafter “the deceased”) who died, and Nonparty C is the spouse of the Plaintiff.

B. After the director of the Central Regional Tax Office conducted an inheritance tax investigation with respect to the deceased, he/she determined that the amount of KRW 27,000,000 (one million check with KRW 27,000,000; hereinafter “one million check”) deposited from the deceased’s account on February 16, 201, and KRW 10,000,000 deposited on March 15, 201 (one hundred million check with KRW 15,000,000 deposited (hereinafter “one hundred, one copy of the check with KRW 15,201”; hereinafter “the check with March 15, 201”), the amount of KRW 26,00,000 deposited from the deceased’s account with KRW 26,00,00 (one million with KRW 26,100,000, hereinafter “the Plaintiff”) was reverted to the Plaintiff and the Defendant (hereinafter “the Plaintiff”) and the Plaintiff notified the Plaintiff of the instant taxation data.

C. Accordingly, on September 1, 2015, the Defendant respectively decided and notified the Plaintiff of KRW 16,074,840 of the gift tax reverted to March 1, 201, and KRW 8,074,710 of the gift tax reverted to April 201.

In addition, "the disposition of this case" is "the disposition of this case"

(D) The Plaintiff appealed and filed an appeal with the Tax Tribunal on March 2, 2016, but was dismissed on May 19, 2016. [Grounds for recognition] The Plaintiff did not dispute, Gap evidence No. 1 (including the serial number, Eul evidence Nos. 7 and 8), and the purport of the entire pleadings.

2. Whether the instant disposition is lawful

A. The plaintiff alleged that he borrowed KRW 30,000,000, which is a part of the money of this case from the deceased, and the remaining KRW 123,00,000,000, which was paid to the plaintiff's wife C as the investment in the clothing wholesale and retail business. Therefore, the money of this case was not donated.

B. 1) On February 16, 2011, 8 out of 27 copies of the check dated February 16, 201, 8 were deposited into the account in the name of C, and 2 copies were deposited into each account in the name of female and female D, and 12 copies were deposited into E by endorsement by the wooden and Female Commercial High Schools, and the remaining 5 copies were not confirmed. 2) A copy of the check dated March 15, 201 is the Plaintiff.