1. Of the judgment of the court of first instance, as to the gift contract of KRW 330,00,000 entered into on December 5, 2007 between the defendant and the non-party B, 151,928.

1. The reasons for the court's explanation concerning this case are as stated in the corresponding part of the judgment of the court of first instance except for adding to the followings. Thus, it is acceptable to accept this as it is in accordance with the main sentence of Article 420 of the Civil Procedure Act.

2. Parts used or added;

(a) The third page of the judgment of the court of first instance is as follows:

(1) Article 47-2(1) of the Framework Act on National Taxes (amended by Act No. 911, Jan. 1, 2010); Article 47-5(1) of the Framework Act on National Taxes (amended by Act No. 9910, Jan. 1, 2010); Article 47-5(1) of the Additional Tax for Indecent Payment of 20% of the calculated tax amount imposed by failing to file a report by May 31, 2008; Article 47-5(3) of the Framework Act on National Taxes (amended by Act No. 9911, Jan. 1, 2010); Article 27-4 of the Enforcement Decree of the Framework Act on National Taxes (amended by Presidential Decree No. 23592, Feb. 2, 2012); Article 27-4 of the said Act (amended by Presidential Decree No. 3781, May 31, 2008; Presidential Decree No. 2516530, Mar. 16, 20167, 208

B. On the 4th judgment of the court of first instance, “Evidence 1, 2, and 2 of the first instance judgment,” following the “Evidence 22-1, 4, and 12 of the first instance judgment.”