1. The Defendant’s gift tax of KRW 419,715,00 (including additional tax of KRW 194,715,000) for the year 207 owed to the Plaintiff on February 3, 2014.

1. Details of the disposition;

A. B, while operating C with D, the representative director of C Co., Ltd. (hereinafter “C”), owned C’s shares under the name of another person as follows.

The mother of FB on February 35, 2000 on February 7, 2002, 2000 2FB on February 35, 2002, the number of shares acquired by title 1 E C employees, and the number of shares acquired by title 3 Plaintiff B’s wife on April 25, 2007, June 28, 2007, 10,000 shares on July 5, 2007

B. B and D listed companies via G Co., Ltd. (hereinafter “G”), thereby raising funds through capital increase with capital increase. On May 31, 2007, H established H Co., Ltd. (hereinafter “H”), a company specializing in restructuring, around May 31, 2007. On August 13, 2007, H purchased 2,558,630 out of G’s shares at KRW 14,512,029,364.

C. G purchased 12,968,630 shares by the third party allotment method on September 20, 2007 (the issuance price of KRW 1,755 won per share, total of KRW 22,759,945,650 per share). H acquired 2,849,00 shares out of the G shares issued by the capital increase and became the largest shareholder of G by acquiring KRW 4,99,995,00 from among the shares issued by the capital increase.

G decided to purchase C’s shares with funds raised through capital increase with capital increase on September 21, 2007, and purchased C’s shares in total of KRW 19,788,600,000 per share from C’s shareholders, including B, etc. on September 27, 2007, with KRW 64,500 per share.

E. H submitted to the chief of the competent tax office a statement of stock fluctuation statement stating that “the Plaintiff acquired 300,000 shares issued by H on October 2, 2007.”

According to the share transfer contract made on October 2, 2007, the transfer price of the above 300,000 share was a total of 1.5 billion won.

F. The above-mentioned on October 8, 2007

D. F’s KRW 1,838,00,000 of the transfer price of shares C in the name of F to the account in the name of F managed by B from the written D’s account was remitted to the Plaintiff’s account. Of that, KRW 1.6 billion was remitted from the D’s account to the Plaintiff’s account in the name of the Plaintiff. KRW 822,375,000 was remitted from the Plaintiff’s account in the name of F

On the same day, 2.3 billion won is from the account in the name of the plaintiff.