1. The Defendant’s gift tax of 19,106,120 won (including additional tax of 4,215,528 won), which was paid to the Plaintiff on April 11, 2017, 34.

1. Details of the disposition;

A. B (hereinafter “the deceased”) died on November 8, 2015, and his heir C, Plaintiff D, and D (hereinafter “C, Plaintiff, and D”) exist as the heir.

B. In the modern securities account under the deceased’s name (hereinafter “instant account”), there was a balance of KRW 733,772,00 with securities and deposits, and among which KRW 266,272,00 was inherited property, and KRW 467,50,000 was owned by the inheritor.

There is no dispute between the plaintiff and the defendant regarding this.

At the same time, the inheritors added the key amount of the instant case to the inherited property, and reported by deducting the amount to the inheritors’ debts (Evidence B 2), and the head of the Seocho District Tax Office excluded the instant key amount from the inherited property by deeming the heir’s proprietary property.

(No. 4) c.

On March 21, 2016, the successors changed the name of the instant account to the Plaintiff.

The Defendant, through such change of name, deemed C to have donated KRW 192,797,00 owned by D (in addition to C ownership, hereinafter “instant key amount”) to the Plaintiff on April 11, 2017, as gift tax of KRW 19,106,120 (including additional tax of KRW 4,215,528), KRW 34,078,360 (including additional tax of KRW 7,518,966) on March 11, 2017.

(hereinafter “Disposition in this case”). 【No dispute exists, Gap evidence 5, Eul evidence 1, the purport of the whole pleadings and arguments

2. Whether the instant disposition is lawful

A. The gist of the Plaintiff’s assertion was that C, after the deceased’s death, C, D, the claim to return the lease deposit and deposit claims, and the Plaintiff agreed to bear all the balance in the account of this case including the key amount, but C, taking into account the fact that the appraised value of real estate was high, C agreed to bear expenses related to inheritance (the inheritance tax, registration tax, and other public charges).

The Plaintiff, instead, waives his share of inheritance on real estate, lease deposit claims, and deposit claims, shall be from C and D.