1. The plaintiff's claim is dismissed.

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

Details of the disposition

The plaintiff is the spouse of the network B, C is the same as that of the network B, and D is the plaintiff.

The deceased B died on September 3, 2010.

The Plaintiff, each of the instant real estate (hereinafter “each of the instant real estate”) owned each of the instant real estate (hereinafter “each of the instant real estate”) as indicated in the table below, as follows, KRW 1,350,00,000, KRW 297 square meters per Government-si 2,50,000, KRW 297 square meters per Government-si 2,297 square meters, KRW 1/252,00,000, KRW 3,000, KRW 174.61 square meters per Government-si 3,50,000, KRW 148,000 square meters per Government-si 1,350,000, KRW 300,000, KRW 1,350,000 per Government-si, and KRW 30,000,000 per Government-si, each of the instant real estate acquired the ownership transfer registration for each of the instant real estate as indicated in the table below.

The Plaintiff used KRW 502,585,932 out of the total purchase price of each real estate of this case to repay the obligor’s collateral security obligations set forth in the real estate No. 1,350,000,000, and 450,000 won was used to repay the obligor’s debt to the Plaintiff, and 50,000 won was deposited into C’s account.

On March 3, 2016, the Defendant: (a) considered KRW 370,00,000,000 in total of the sales proceeds of each of the instant real estate as the value of donated property; and (b) determined the amount of KRW 101,51,90 (including additional taxes) equivalent to KRW 424,00,00 equivalent to KRW 1/2 of the equity interest of Category C, excluding KRW 50,000,000,000 in total of KRW 1,350,000 in total of the sales proceeds of each of the instant real estate; and (c) considered KRW 370,00,000 in total of KRW 1,51,90 in total of the sales proceeds of each of the instant real estate as the value of donated property; and (d) determined the amount of KRW 101,51,900 in addition to the gift tax.

hereinafter referred to as "disposition of this case"

(2) The Plaintiff filed a request for review with the Commissioner of the National Tax Service for the imposition of gift tax on June 28, 2016. On June 28, 2016, the Commissioner of the National Tax Service three separate owners of D from the total purchase price of each of the instant real estate to KRW 1,350,000,000.