1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. B traded securities accounts opened in the Plaintiff’s name from August 2002 to Nov. 2, 2005, which are listed companies, “radio base station” and “Domintainment” shares.

B. Around 2003, the director of the Jung-dong Regional Tax Office confirmed that the Plaintiff received the title trust from B by conducting a tax investigation on stock change with the Plaintiff, and accordingly, the head of the Gangwon-dong District Tax Office imposed gift tax on the Plaintiff by applying the provision on deemed donation of title trust.

C. From March 27, 2014 to May 30, 2014, the director of the Seoul Regional Tax Office conducted a tax investigation with respect to the Plaintiff, etc., and confirmed that the Plaintiff received a donation of KRW 791,886,893 in total from B from March 27, 2014 to May 30, 2012, and notified the Defendant, who is the head of the competent tax office, the head of the competent tax office.

The Defendant calculated the amount of gift tax by adding up each of the following amounts (the amount indicated as “taxable value of gift tax” in the following table) and the value of the portion on which the gift tax was imposed pursuant to the regulations on deemed donation under a title trust with shares issued from the existing B, to the amount indicated as follows, and applying the progressive tax rate. The Defendant determined the remaining amount after deducting the amount of gift tax paid or imposed by the Plaintiff as the amount of gift tax, and imposed the said tax on the Plaintiff on June 12, 2014 (hereinafter “instant disposition”).

The tax base of gift tax for the year of Reversion 15, 202 36,58,50,50,474,200,474,202,474,474,474,474,474,4666,485, 207, 2068, 206, 200,474, 2002,474,474,474, 213,4646, 468, 2584, 205, 205, 205, 204, 213,462,4462,58, 205, 205, 204, 205, 205, 206, 205, 2564, 205, 204, 2005, 2584, 2004