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 March 31, 2006, the Plaintiff acquired national housing bonds of the bearer type purchased under the name of tea (hereinafter “instant bearer bonds”) of KRW 9,324,00,000 in face value of KRW 9,324,00,000 on March 31, 2006, using it as redemption of KRW 9,745,326,230 on March 30, 2006.

B. On February 7, 2012, the director of the Seoul Regional Tax Office conducted a partial investigation of the inheritance tax and gift tax on Nonparty C (the decedent’s decedent’s death on November 2, 1996) and D (the Plaintiff’s remaining birth), the deceased E (the Plaintiff’s mother, and the deceased on May 7, 2015), etc., the former owner of the Group B, and notified the Defendant of the taxation data for verifying the acquisition of the instant claim by the Plaintiff, who is a son and female of the deceased, to verify the acquisition of the instant claim.

C. Accordingly, from December 31, 2012 to May 27, 2013, the Defendant: (a) conducted a survey of the source of the instant claim acquisition fund; and (b) deemed that the Plaintiff donated the repayment amount of the instant bearer bonds, which is the source of the instant claim acquisition fund, from the deceased E; and (c) determined and notified the Plaintiff on January 6, 2014 pursuant to Article 45 of the Inheritance Tax and Gift Tax Act, KRW 9,376,568,590 as gift tax.

(hereinafter “instant disposition”) D.

The Plaintiff appealed and filed an appeal with the Tax Tribunal on April 4, 2014, but the Tax Tribunal dismissed the Plaintiff’s appeal on September 29, 2014.

E. On March 29, 2006, the Defendant added the ground for preliminary disposition to the effect that the Plaintiff received the donation of the bearer bonds of this case from E during the course of the instant lawsuit.

[Ground of recognition] Facts without dispute, Gap evidence 1, 2, Eul evidence 1 to 4, the purport of the whole pleadings

2. The plaintiff's assertion

A. The Plaintiff is obvious that the value of the inherited property from the deceased C exceeds the acquisition fund of the instant claim since it reaches KRW 15,536,306,926.