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 15, 201, the Plaintiff purchased a 660 square meters of land for a factory in the wife C, 443 square meters of land for a D warehouse, and a freezing warehouse (hereinafter collectively referred to as “instant real estate”) on both sides of the ground, which was permissible from Nonparty B on November 15, 201, and completed the registration of ownership transfer in the name of the Plaintiff on November 29, 201.

B. On November 29, 201, the Defendant: (a) donated KRW 99,219,040 in cash from Nonparty E in a relationship with the Plaintiff; and (b) received KRW 136,30,000 in cash from March 5, 2001 to December 12, 201; and (c) notified the Plaintiff of KRW 409,625,260 in a gift tax on December 4, 201.

C. On February 28, 2014, the Plaintiff appealed to the Tax Tribunal on the imposition of the said gift tax, and upon which the result was decided by the Tax Tribunal on June 26, 2014, that “the value of donated property (= value of donated property (= KRW 136,300,000), which is the premise for the imposition of the said gift tax, E out of the amount under the said paragraph (1) was 300,000,000, which appears to be the amount as the secured claim of the registration of the establishment of neighboring mortgage that was completed on the instant real property owned by the Plaintiff, and the tax base and tax amount calculated by deducting the total tax base and tax amount calculated by deducting the total tax amount of KRW 136,30,00,00,000 from the amount under the said paragraph.”

On July 4, 2014, the Defendant filed a lawsuit seeking revocation of the disposition of imposition of gift tax of KRW 207,49,49,040 (hereinafter “instant disposition”) with the amount of donated property reduced to KRW 699,219,040 ( KRW 99,219,040 ( KRW 136,300) - ( KRW 136,300,000) - (hereinafter “instant dispute amount”) - the amount of gift tax of the Plaintiff was corrected to KRW 208,698,519, and the Plaintiff filed a lawsuit seeking revocation of the disposition of imposition of KRW 207,490,160 (hereinafter “instant disposition”) on September 23, 2014.

[Reasons for Recognition] Facts without dispute, Gap evidence 1, Gap evidence 10-1 to 4, Eul evidence 1-1, 2, and 1-2.