1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff is between husband and wife B (hereinafter “the inheritee”), and the inheritee died on August 7, 2016.

B. On February 28, 2017, the Plaintiff filed a tax base return on inheritance tax with the taxable value of inherited property KRW 62,770,396,050, and paid the total amount of KRW 1,303,00,000 in inheritance tax and additional tax.

On July 18, 2007, 10,000 C Bank (D) 10,000,000 won on August 16, 2007 (D) C Bank (F) 10,000,000 won on October 22, 2007, 2008, E Bank (F) 20,000,000 won on March 20, 2008 (D) 222,00,000,000 won on March 20, 208, 200,000 won on March 20, 200, E Bank (D) 10,000,000,000 won on April 10, 200, 200, 100,000 or more E Bank (G) 100,000,000 won on April 10, 200, 1007

C. From June 12, 2017 to September 11, 2017, the director of the Seoul Regional Tax Office conducted an inheritance tax investigation with respect to the Plaintiff, and notified the Defendant of the total of KRW 272,00,000,000, which was deposited in the Plaintiff’s account after withdrawing from the inheritee’s account as listed in the following table, by deeming the inheritee’s prior donation property against the Plaintiff. Accordingly, on November 1, 2017, the Defendant decided and notified the Plaintiff of KRW 183,594,520 (including additional taxes) of gift tax.

(hereinafter referred to as "moneys") d.

C. The plaintiff

On March 6, 2018, the Commissioner of the National Tax Service filed a request for examination against the disposition stated in the Paragraph, but the Commissioner of the National Tax Service dismissed the remainder 2 and 3 money by excluding the No. 1 amount from the donated property on April 26, 2018.

E. The Defendant corrected the tax amount to KRW 134,236,077 (including additional tax) upon the decision of the Commissioner of the National Tax Service.

(hereinafter referred to as the above, imposition of gift tax remaining after reduction is referred to as "disposition in this case"). / [Grounds for recognition] without dispute, entry of Gap 1, 2, Eul 5 evidence, and purport of the whole pleadings.

2. The Defendant asserted that the Defendant rendered the instant disposition on the premise that the decedent donated 2/3 money to the Plaintiff.

However, the money Nos. 2 is the hospital cost of the inheritee.