1. All of the plaintiff's claims are dismissed.

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

1. Details of the disposition;

A. (1) On September 24, 2013, the Plaintiff purchased in KRW 2,585,00,000, including the acquisition incidental expenses for the Seocho-gu Seoul Metropolitan Government B Apartment (hereinafter “instant apartment”) and completed the registration of ownership transfer on November 11, 2013. (2) On March 25, 2014, the Plaintiff purchased the instant apartment in KRW 20,848,084,140 including the acquisition incidental expenses for the building jointly with the Plaintiff’s husband D (hereinafter “instant building”; and (3) on March 25, 2014, the Plaintiff purchased the instant apartment in KRW 20,84,084,140, including the acquisition incidental expenses, and completed the registration of ownership transfer on Plaintiff 71/100 shares on March 26, 2014, D29/100 shares.

B. From October 26, 2016 to January 26, 2017, the director of the Seoul Regional Tax Office conducted an investigation into the source of funds against the Plaintiff, and the Plaintiff acquired 71/100 shares of the instant apartment and the instant building, and notified the Defendant of the taxation data by deeming that the Plaintiff received KRW 4,924,68,570, the aggregate of the acquisition funds from D, as described in each column, as stated in the following: (a) the Plaintiff acquired 71/100 shares of the instant apartment and the instant apartment and the instant building; and (b) the number 2 to 5 shares; and (c) the aggregate of the 1 and 2 shares in the instant apartment and the instant building; and (d) the Defendant received KRW 1,924,68,570, and notified the Defendant of the taxation data.

Accordingly, on March 2, 2017, the Defendant issued a separate notice of gift tax to the Plaintiff, as stated in the following table notice tax (including additional tax) (the same shall apply to the details of the disposition on imposition in attached Form).

(hereinafter referred to as “each of the instant dispositions”). (Unit: The amount indicated in the corresponding column of “The Plaintiff’s Equity Holdings (71%) out of the instant building” is the amount calculated by calculating 71% of the amount paid on the relevant day to the seller, on the transaction date, on the transaction date of the details of the payment of acquisition amount and the amount of the amount classified by the notified tax amount (including additional duties

2,585,00,000 down payment of the instant apartment on September 24, 2013, the sum of KRW 2,585,00,000,000, September 24, 2013, Plaintiff 250,000 on September 24, 2013, the remainder of KRW 250,000 on November 2, 2013, 200 (D 11,30,000,000,000,000 on November 1, 2013, 200, 364,913,310 F.1, Nov. 11, 2013