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 30, 2006, C, who is the father of the Plaintiff and the major shareholder of B (hereinafter “B”) of the Plaintiff, transferred its name in the form of trade of KRW 10,000 per share of KRW 850 shares in D, B shares to E, and B shares to F, KRW 870 per share of KRW 10,000 in face value.

(hereinafter above D, E, and F are referred to as D, etc.). B.

D, etc. On May 19, 2010, a total of 2,580 shares of the above shares transferred from C (hereinafter “instant shares”) were transferred to the Plaintiff in the form of 10,000 won per share, face value. Accordingly, on August 31, 2010, a preliminary return on the tax base of capital gains tax was made by deeming the amount of capital gains tax as “0 won.” Meanwhile, around 2011, an cross-audit was conducted against the Defendant of the Central District Tax Office. In the process, the Plaintiff’s shares transferred from D, etc. were deemed to fall under “the gift of low-value shares pursuant to Article 35 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 10305, May 20, 201; hereinafter “former Inheritance Tax Act”) and the Defendant was finally notified of the change in the name of the Plaintiff’s shares from 30,000 won to 30,000 won, and the Defendant acquired shares from 785,7.785,85.