1. Revocation of a judgment of the first instance;

2. The gift tax imposed on the Plaintiff on July 16, 2014 by the Defendant is KRW 730,164,960.

1. The reasoning of this part of the judgment of the court of first instance is as follows: “The amount of face value” is added in front of “the amount equivalent to KRW 1.0 billion,” “the amount equivalent to KRW 500 million,” “the amount equivalent to KRW 500 million,” “the amount equivalent to KRW 500 million,” and “the amount equivalent to KRW 500,000,000,000,000,000,000 at the lower end of the second part of the judgment; and the content of the judgment of the court of first instance except for the modification of “stocks” of “registered common share” to “the amount equivalent to KRW 3,00,000,000,0000,000,0000,000).

2. Whether the rejection disposition of this case is legitimate

(a)a Party’s assertion;

B. This part of the judgment of the relevant law is identical to the corresponding part of the judgment of the first instance except for the addition or modification of the following, and thus, this part of the judgment is accepted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

Article 4-2 shall be amended to "Article 2 (4)" on 4 pages of the judgment of the first instance.

In the end of the fourth fourth decision of the first instance court, even if the instant refusal disposition is impossible to impose taxes pursuant to Article 40(1)2(b) of the former Inheritance Tax and Gift Tax Act, the Plaintiff obtained indirect profits from a related party B through a series of variable capital transactions, and thus, it is possible to levy gift taxes pursuant to Article 40(1)3 of the former Inheritance Tax and Gift Tax Act.

The 14th through 7th of the first instance judgment shall be amended as follows:

Article 2 (Gift Tax Taxables) (3) The term "donation" in this Act means a gratuitous transfer (including transfer at a remarkably low price) of any tangible or intangible property to another person in a direct or indirect manner, regardless of the name, form, purpose, etc. of the relevant act or transaction, or an increase of property values of another person by donation.

(4) The third party is available.