Plaintiff (Law Firm Low, Attorneys Lee In-bok et al., Counsel for plaintiff-appellant)

Sung-nam Tax Office (Attorney Kim Yong-sik, Counsel for the plaintiff-appellant)

September 3, 2015

Suwon District Court Decision 2012Guhap4105 Decided January 14, 2015

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. The defendant shall revoke the disposition imposing gift tax on the plaintiff on February 1, 201.

1. Quotation of judgment of the first instance;

The reasoning of this court's judgment is as follows, and therefore, it is cited by Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

○ The second third party “Plaintiff” shall add “the corporate register” to the following:

○ 2. The second 16th 16th is added “....”

○ 3? The third side of the Table 5 in the column of Section 5 of Section 12 of the Table 12 shall be changed to “Nonindicted 5”.

○ 3 = gift tax’s “Gift 374,00,000” under the first sentence below shall be considered as “Gift 374,400,000”.

○ At the third bottom, the second part “B Nos. 1, 2, and 4” shall be read as “B Nos. 1, 2, 4, 11, 12”.

○ 10 pages 17 of the 17th page “each statement” added “each testimony of Non-Party 6 and Non-Party 7 as well as the witness of the trial.”

After the 11th page 7 of the 11, “I do not have any ground”, the following is added: “(The testimony of Nonparty 6 and Nonparty 7 at the time of the trial, according to the witness’s testimony, the investigative team was prepared in advance and given it to Nonparty 7, the director of the accounting division at the time the investigative team was confirmed by the parties, and Nonparty 7 was gathered through Nonparty 5, the representative at the time of the investigation team and delivered it to the investigative team.”

The "in the process of the above investigation" in Part 8 of the 111 is deleted, and the "in the process of the above investigation" has been recognized and "in the process of the above investigation".

2. Conclusion

Since the judgment of the first instance is justifiable, the plaintiff's appeal is dismissed as it is groundless.

Judges fixed-type (Presiding Judge) and Gangnam-gu, Gangnam-gu