1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

1. Details of the disposition;

A. Plaintiff B, a mother, opened each of the securities accounts (hereinafter “each of the instant accounts”) in the name of the Plaintiff A, Korea Investment Securities Co., Ltd. (hereinafter “Korea Investment Securities Co., Ltd.”), and Korea Investment Securities Co., Ltd. (hereinafter “Korea Investment Securities”) (hereinafter “Korea Investment Securities”), and has engaged in stock transactions.

Plaintiff

B As of December 31, 2009, listed stocks owned in the Plaintiff’s name through each of the instant accounts as of December 31, 2009 are 18 category 1,734,489 shares (hereinafter “instant shares”).

B. On July 9 to August 7, 2012, the Director of the Daegu Regional Tax Office: (a) determined that the instant shares were trusted to the Plaintiff A for the purpose of tax evasion; (b) notified the Plaintiff A of the results of the tax investigation; and (c) notified the Defendant of the result thereof.

Accordingly, Plaintiff A filed a request for pre-assessment review on September 27, 2012, but the Daegu Director of the Regional Tax Office decided to dismiss the request on October 29, 2012.

C. On November 1, 2012, the Defendant deemed that Plaintiff A donated the instant stocks from Plaintiff B on December 31, 2009, pursuant to Article 45-2 of the Inheritance Tax and Gift Tax Act (hereinafter “Inheritance Tax Act”), and determined and notified Plaintiff A of gift tax of KRW 1,597,686,080 (including penalty tax) for the year 2009, and issued a notice of payment of the same amount by designating Plaintiff B as joint and several taxpayers.

(hereinafter “instant disposition”) D.

The Plaintiffs were dissatisfied with the request for adjudication on January 25, 2013, but the Tax Tribunal decided to dismiss the request on December 23, 2013.

【Ground of recognition】 The fact that there has been no dispute, Gap Nos. 1, 2, 4, Eul Nos. 1 and 2 (including each number), the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiffs 1 Eul asserted that the plaintiff 1 Eul was divorced due to stock investment failure, and his mother did not proceed again to the plaintiff 1, who is the mother.