1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The director of Busan Regional Tax Office confirmed that B paid for the debt of KRW 1,049,401,881 on April 4, 2003 by subrogation of the Plaintiff’s national bank, and that on September 29, 2003, the Plaintiff returned KRW 350,000,000 to B, and the remainder of KRW 69,401,881,000 on September 21, 2014 was deemed to have been donated to the Plaintiff and notified the Defendant of the gift tax assessment data regarding the gift tax.

B. Accordingly, on January 12, 2015, the Defendant imposed and collected a gift tax of KRW 197,148,788 (including additional taxes) on the Plaintiff on April 4, 2003.

(hereinafter “instant disposition”). C.

The plaintiff appealed and filed an appeal with the Tax Tribunal, but was dismissed on June 8, 2015.

[Ground of recognition] Facts without dispute, Gap evidence 1, 6 evidence, Eul evidence 1, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion B borrowed a total of KRW 1,050,000 from a national bank to a debtor three times from November 3, 2000 to October 13, 2001 (hereinafter “the instant loan”). Of them, around December 2000, the Plaintiff paid KRW 400 million to C who was attending the same church as at the same time as at December 28, 200; and C returned KRW 300,000,000 out of the said investment to B.

However, the Defendant issued the instant disposition with KRW 69,401,881, which deducted only KRW 350,000,000 returned by the Plaintiff from KRW 1,049,401,881 on the above borrowed amount as the tax base amount of gift tax, however, the Defendant shall also deduct the investment amount of KRW 400,00,000 as the actual use of the said borrowed amount from the gift tax base amount of gift tax.

(b) Where a creditor is exempted from any obligation, or a third party is assumed or discharged from any obligation, under Article 36 of the Inheritance Tax and Gift Tax Act, the relevant Acts and subordinate statutes and subordinate statutes, such exemption, acceptance or performance of obligation;