1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1..

1. The reasoning for the court's explanation of this case is as follows: (a) No. 2, No. 5,6 of the judgment of the first instance court No. 2, No. 204,32,80 of the transfer income tax for B, and transfer income tax for year 207 ( June 30, 2007), and (b) No. 2, No. 31,580,260 of the gift tax for B, and the Plaintiff's assertion that the gift No. 2, “No. 1, 203,” and “No. 2,000,000,000 No. 1,000,000,000 won were changed to the site No. 2,000,000 won before October 16, 2003; and (c) the Plaintiff's assertion that the gift No. 1, 2,000,000 won was unlawful after the conclusion of the contract No. 1, No. 2, 3, and No. 4,01. 6.