1. Revocation of a judgment of the first instance;

2. The Defendant’s gift tax attributed to the Plaintiff on February 3, 2014 419,715, which was paid by the Plaintiff on February 3, 2015.

1. The grounds for the court’s explanation concerning the background of the disposition, the Plaintiff’s assertion, and this part of the pertinent statutes are as stated in the judgment of the court of first instance, except for the addition of “Nos. 1 and 2” to “No. 6” following the judgment of the court of first instance, and “No. 1 and 2” to “No. 6” following the judgment of the court of first instance. Thus, they are cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act

(k) On the other hand, on June 11, 2014, the Defendant rendered a decision to reduce the amount of KRW 38,722,500 (including additional tax) ex officio revocation of the imposition of gift tax of KRW 419,715,00 (including additional tax) on the Plaintiff.

2. If an administrative disposition on the part of the lawsuit in this case, which was revoked ex officio, is revoked, the disposition becomes null and void, and no longer exists, and a lawsuit seeking revocation against a non-existent administrative disposition is unlawful as there is no benefit of lawsuit.

(1) In light of the purport of the entirety of the pleadings in the written evidence No. 2 (see, e.g., Supreme Court Decision 2012Du18202, Dec. 13, 2012). In full view of the purport of the entirety of the pleadings in the written evidence No. 2, the Defendant rendered a decision of correction to revoke ex officio the disposition imposing an amount exceeding KRW 380,992,50,00 (including additional tax) of the gift tax of KRW 419,715,00 (including additional tax) on the Plaintiff on June 11, 2014. The Defendant may recognize the fact that he/she notified the Plaintiff during the proceeding of the instant lawsuit. As such, the Defendant’s claim for revocation of the ex officio revoked portion in the instant lawsuit is seeking for revocation of the disposition that

3. Whether the disposition of this case was legitimate for imposing 380,92,500 won (including additional tax)

A. Since the subject matter of a taxation disposition lawsuit is objective existence of the tax amount determined by the tax authority, the tax authority can support the legitimacy of the tax base or tax amount recognized in the pertinent disposition by the time of closing argument in fact-finding proceedings.