1. The Defendant:

A. The penalty tax of KRW 37,032,00 on September 1, 2003 owed to Plaintiff B on February 6, 2014 shall be levied on the donated portion of KRW 37,032,00.

1. Details of the disposition;

A. The E Co., Ltd. (hereinafter “E”) is a company that has been engaged in packing business, etc. in Ansan-si F since its establishment on July 31, 2003, and the Plaintiffs are those who are in office as E’s internal directors and auditors.

On the other hand, plaintiffs B, C, and D are between G and G, and plaintiffs A are children of G.

B. From October 31, 2013 to November 27, 2013, the commissioner of the Daegu Regional Tax Office conducted a survey of the actual condition of stock fluctuation with respect to E, and notified the Defendant that the gift tax should be imposed on the Plaintiff B, C, and D by deeming that the Plaintiff acquired E shares from September 1, 2003 to December 10, 2005 and 14,500 shares (hereinafter collectively referred to as “instant shares”) acquired by the Plaintiff A acquired on October 28, 2010 as the title trust with the Plaintiffs.

C. Accordingly, on February 6, 2014, the Defendant included KRW 37,032,00 (including additional taxes); KRW 37,032,00 (including additional taxes); KRW 37,032,00 (including additional taxes); KRW 37,032,00 (including additional taxes); and KRW 9,624,030 (including additional taxes); and KRW 5,446,720 (including additional taxes); KRW 5,720 (including additional taxes); KRW 52,720 on the donated portion on December 10, 205; KRW 208; KRW 38,48,41; and KRW 205,98,98,50 on the donated portion on February 10, 2014 (including additional taxes); and KRW 52,102,750 (including additional taxes); and KRW 208,531,205; 208.25,2015) on the donated portion on September 10, 2010.

(hereinafter “instant disposition”) D.

The Plaintiffs filed an objection against the instant disposition on April 9, 2014, but the Daegu Director of the District Tax Office decided to dismiss the instant disposition on May 23, 2014, and the Plaintiffs filed an appeal with the Tax Tribunal on August 22, 2014, but the Tax Tribunal dismissed the appeal on December 30, 2014.

[Ground of recognition] The fact that there has been no dispute, Gap's 1 through 3 (including a paper number; hereinafter the same shall apply), Eul's 1, 2, 4, and 6 shall be described, and oral pleadings.