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 May 24, 2013, the Plaintiff’s mother transferred the ownership of Yeongdeungpo-gu Seoul Metropolitan Government and Yeongdeungpo-dong 901 (hereinafter “instant apartment”).

In the registry of the above apartment, the grounds for registration are stated as “sale on March 29, 2013” and “740,000,000 won”.

B. On June 12, 2015, the Defendant deemed that the Plaintiff donated the instant apartment from B, and determined and notified the Plaintiff of KRW 168,00,000 as gift tax and KRW 99,909,60 as penalty tax.

(hereinafter “instant disposition”). C.

On January 12, 2016, the Plaintiff appealed against the instant disposition and filed a request for a trial with the Tax Tribunal on January 12, 2016, but the same year.

7.6. Dismissal Decision was 6.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 6, Eul evidence Nos. 1, 2, 4, and 5, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion, around 2008, purchased the instant apartment from B for the purpose of residing in the Republic of Korea, while living in the United States of America after obtaining a New York attorney’s qualification in the United States of America, around 2013.

At the time, the market price of the instant real estate was approximately KRW 750,000,000. However, from around 2007 to February 2013, the Plaintiff decided to substitute for KRW 600,000,000, which was remitted to the Plaintiff’s family members ( father D, mother B, and E) for living expenses, and KRW 160,000,000, which was subsequently remitted.

Therefore, since the Plaintiff cannot be deemed to have received the instant real estate gift from B, the instant disposition made on a different premise is unlawful.

(b) The details of the relevant statutes are as shown in the attached statutes.

C. Article 44(1) of the former Inheritance Tax and Gift Tax Act (amended by Act No. 11845, May 28, 2013; hereinafter the same) provides that “The property transferred to his/her spouse, lineal ascendants or descendants (hereinafter “spouse, etc.”) shall be deemed to have been transferred by the transferor when the transferor transfers the property.