1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. On Apr. 12, 2002, Oct. 6, 2003, Oct. 8, 2003, and Oct. 10, 2003, the Plaintiff received the donation of 10 parcels, other than C, and 251,857,830 won as gift tax, from the father who is his father (hereinafter “the decedent”) on Oct. 8, 2003, and reported and paid the gift tax.

B. Upon the decedent’s death on October 27, 2009, the Plaintiff reported and paid inheritance tax by adding the instant gift property to the inherited property as prior donation property, and the Defendant did not additionally impose inheritance tax on the Plaintiff.

C. The six siblings of the Plaintiff, including D, filed a lawsuit against the Plaintiff and the Plaintiff’s son regarding the claim for the return of forced inheritance on the instant gift property. On June 27, 2011, at the Seoul Northern District Court, the Seoul Northern District Court concluded conciliation with the effect that “the Plaintiff shall implement the procedures for the transfer registration of ownership on part of the instant gift property (hereinafter “the instant inheritance property”) to the Plaintiff’s siblings on the grounds of the Plaintiff’s forced inheritance return on November 17, 2010.”

(Seoul Northern District Court 2010Kahap9089). D.

According to the result of the omission inspection of inheritance tax on legal reserve of inheritance, the Defendant issued a revised notice of KRW 838,86,770 of the inheritance tax on December 16, 2013, deducting KRW 147,214,780 corresponding to the property to be returned of legal reserve of this case from the amount of donated property added at the time of the first determination of inheritance tax and the amount of tax credit on deferred payment, which was the date of commencing the inheritance.

E. On March 7, 2014, the Plaintiff filed an objection with the purport to seek a refund of KRW 147,214,780 with respect to the gift tax already paid on the pertinent property returned to the legal reserve of inheritance, the donation of which was revoked.

Accordingly, the Defendant partially accepted an objection on May 7, 2014, and revoked ex officio a disposition imposing gift tax of KRW 139,720,250, and subsequently refunded KRW 139,720,250 to the Plaintiff (hereinafter “instant national tax refund”), but the refund of the refund of national tax to the Plaintiff.