1. The instant lawsuit shall be dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Basic facts

A. On October 11, 2013, the Plaintiff donated the area of 344 square meters (hereinafter “instant land”) to Ulsan-gun, Ulsan-gun, the spouse of the Plaintiff, and completed the registration of ownership transfer in the name of the Plaintiff on October 16, 201.

B. On November 28, 2013, the Plaintiff assessed the value of the instant land as KRW 230,000,000 by referring to transaction example, etc., and submitted to the Defendant a tax base return of gift tax and an order for direct payment of gift tax based on the value of donated property.

The notification of the gift tax decision was made on November 28, 2013, and the notification of the gift tax return and the direct payment of the gift tax returned on November 28, 2013 is known to be corrected as follows:

1. Indication of property - The land of this case;

2. Status of determining gift tax - Value of donated property subject to reporting: 230,000,000 won - Value of donated property subject to reporting: 65,016,000 won;

C. The Defendant determined that the value of donated property reported by the Plaintiff does not fall under “market price” under Article 60 of the Inheritance Tax and Gift Tax Act (hereinafter “Inheritance Tax Act”), and calculated the value of donated property at KRW 65,016,00 by applying the officially assessed individual land price pursuant to Article 61(1)1 of the Inheritance Tax and Gift Tax Act, and issued the following notice to the Plaintiff on August 7, 2014 (hereinafter “previous notice”).

On August 26, 2014, the Plaintiff appealed and filed a request for review on August 26, 2014.

On November 12, 2014, the Commissioner of the National Tax Service rendered a decision to dismiss the request on the ground that: (a) transaction example presented by the Plaintiff does not meet the standard of appraisal; or (b) it is difficult to view it as a similar land; (c) the notice of this case

E. Although the Plaintiff filed a lawsuit seeking revocation of the previous notification on February 13, 2015, on June 17, 2015, it was rendered a dismissal judgment on the ground that the previous notification does not constitute an administrative disposition (this Court 2015Guhap20741), and the appeal was lodged, but the Daegu High Court rendered a judgment dismissing the appeal on November 20, 2015.