1. Of the imposition of gift tax of KRW 676,229,162 (including additional tax), the Defendant imposed on the Plaintiff on July 1, 2011, KRW 525,529,033.

1.: ⅰ) the net asset value per share 306,205 won [42,868,685,096 won (property - the number of stocks reduced) / the number of issued stocks] 140,000 won per share for 3 years, 420,421 won per average net profit, 374,735 won per share owned by the largest shareholder - base for calculation of the plaintiff's donated property 2,10,720,942 won: 30,30,300,3000 won per share for 2,30,000 won per share for 30,000 won per share for 5 years, 30,000 won per share for 2,000 won per share for 30,000,000 won per share for 36,000,000 won per share for 36,000,000 won per share for 36,075,05,00

D. (1) Determination is made on the nature of the instant amount: (a) in cases where the parties to a contract prepare in writing a certain content of the contract, which is a disposal document, if the objective meaning of the text is clear, barring any special circumstance, the existence and content of the expression should be recognized; and (b) in cases where the objective meaning of the text is not clearly expressed, the motive and circumstance in which the contract was concluded, the purpose and genuine intent of the parties to the contract, and transaction practices.