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 July 15, 2012, the Plaintiff succeeded to 75,000 non-listed shares of the instant company (hereinafter “instant shares”) as the husband C, who was a shareholder of B Incorporated Company B (hereinafter “instant company”) died on July 15, 2012.

B. On October 30, 2013, the Plaintiff increased the net profit and loss amount for the last three years of the instant company due to temporary and contingent circumstances, and calculated the value per share of the instant shares by the supplementary assessment method prescribed by the former Inheritance Tax and Gift Tax Act (amended by Act No. 11130, Dec. 31, 2011; hereinafter “former Inheritance Tax Act”), based on which the Plaintiff calculated the net profit and loss value per share of the instant shares by calculating the value per share of the instant shares according to the supplementary assessment method prescribed by the former Inheritance Tax and Gift Tax Act (amended by Presidential Decree No. 23591, Feb. 2, 2012; hereinafter “former Enforcement Decree of the Inheritance Tax Act”) pursuant to Article 56(1)2 of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act (amended by Presidential Decree No. 23591, Feb. 2, 2012; hereinafter “former Enforcement Decree”).

C. Meanwhile, the director of the Daejeon Regional Tax Office confirmed that the instant company does not fall under any of the grounds provided for in each subparagraph of Article 17-3(1) of the former Enforcement Rule of the Inheritance Tax and Gift Tax Act (amended by Ordinance of the Ministry of Strategy and Finance No. 267, Feb. 28, 2012; hereinafter “Enforcement Rule of the former Inheritance Tax Act”) upon the investigation of the inheritance tax with the Plaintiff from June 27, 2013 to August 25, 2013, the average value of the presumed profit and loss in calculating the value per share of the instant shares is not justifiable, and it is reasonable to consider that the Plaintiff calculated the estimated profit and loss as the net value in calculating the value per share of the instant shares as the average value of the net profit and loss for the three recent years per share pursuant to Article 56(1)1 of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act, on the basis of the weighted average value of the instant shares as KRW 139,370 won per share.