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 October 18, 2010, the Plaintiff: (a) the same month pertaining to Seocho-gu Seoul Metropolitan Government B apartment No. 113 Dong 702 (hereinafter “instant apartment”);

9.7. The registration of transfer of ownership (the transaction value of KRW 2,750,00,00) by reason of sale has been completed.

B. On January 1, 2015, the Defendant: (a) deemed that “the Plaintiff was donated KRW 1,750,000,000,000, excluding the amount of KRW 1,750,000,000,000, from a financial institution that was the husband of the instant apartment; and (b) imposed gift tax on the Plaintiff on the Plaintiff on January 1, 2015.

(hereinafter “instant disposition”). C.

On April 10, 2015, the Plaintiff was dissatisfied with the instant disposition and requested for adjudication on April 10, 2015, but the Tax Tribunal dismissed the Plaintiff’s claim on July 24, 2015.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 4, 22, Eul evidence No. 15, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion and C are married couple's joint purchase of the apartment of this case. However, C's share is registered under the name of the plaintiff, and thus, they held title trust between married couple. The acquisition price of the plaintiff's share is the amount [specific, D (hereinafter "D") that the plaintiff was to be the representative director.

) E Co., Ltd. (hereinafter referred to as “E”);

) The Plaintiff’s purchase price of an apartment owned by the Plaintiff is KRW 1,00,000 and KRW 1,000,000 borrowed from the Plaintiff, and the Plaintiff’s purchase price of an apartment owned by the Plaintiff was leased to C, but the amount is not specified, and the amount is not specified) and the Plaintiff’s purchase price of KRW 600,00,000 borrowed from F, and the Plaintiff’s purchase price of KRW 1,00,000 operated by the Plaintiff is not a donation from C.

B. The Plaintiff paid each of the remainder KRW 2,50,000,000 on September 7, 2010, which was the date of the sales contract, to G seller of the instant apartment, and KRW 2,550,000,000 on October 18, 2010, respectively. 2) The Plaintiff is the director of the Seoul Regional Tax Office.