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 (hereinafter “instant company”) is a company engaged in the business of electricity, information and communications construction business, real estate leasing business, etc., and Plaintiff’s mother C is registered as the representative director of the instant company, and Plaintiff’s attached D as an internal director of the instant company.

B. On May 24, 2013, a report on capital gains tax under C (hereinafter “the instant report on capital gains tax”) was submitted to the Defendant with the content that the instant shares were transferred to “11,800 won on March 13, 2013,” “acquisition value of KRW 118,000,000”, “acquisition value of KRW 118,00,000” and “transfer value of KRW 118,00,000.”

C. On June 2015, the Defendant presumed that C was a donation of the instant shares pursuant to Article 44(1) of the Inheritance Tax and Gift Tax Act (hereinafter “Inheritance Tax Act”) rather than transferring the instant shares to the Plaintiff, based on the result of the planning and inspection of the “stock-related planning and inspection,” the Defendant: (a) applied KRW 28,257 per share of the instant shares, which are appraised pursuant to Articles 60 and 63 of the Inheritance Tax and Gift Tax Act; and (b) notified the Plaintiff on March 13, 2013 of the rectification and correction of the gift tax amounting to KRW 72,882,140 (hereinafter “instant gift tax”).

(hereinafter “instant disposition”) D.

On January 26, 2016, the Plaintiff appealed against the instant disposition to the Commissioner of the Busan Regional Tax Office, but was dismissed. On May 17, 2016, the Tax Tribunal dismissed the said request for adjudication on August 10, 2016.

[Ground of recognition] Facts without dispute, Gap's 1 through 4, 7, 8 evidence, Eul's 1 through 4 evidence (including various numbers; hereinafter the same shall apply) and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion and C’s share transfer agreement (hereinafter “instant transfer agreement”) on March 13, 2013 between the Plaintiff and C is without the Plaintiff’s consent.