1. On September 11, 2013, the Defendant imposed gift tax on the Plaintiff on February 201, 201, stating the details of the imposition disposition (attached Form 1).

1. Details of the disposition;

A. The Plaintiff’s mother-child B (hereinafter “the deceased”) died on November 28, 201, and the heir is the Plaintiff and C.

B. The deceased initially owned No. 111 Dong 508, Songpa-gu Seoul Metropolitan Government D apartment, and the above apartment was reconstructed, and on February 3, 2009, the deceased sold the building No. 171 Dong 1801, Songpa-gu, Seoul E (hereinafter “the instant apartment”).

C. On January 13, 2011, the Plaintiff entered into a sales contract with F for the instant apartment on behalf of the Deceased, which was 760,000,000,000 (the preexisting lease deposit 340,000,000,000 with respect to the said apartment was decided to be deducted from the purchase price by F to succeed to its repayment obligation). On March 10, 2011, the Plaintiff completed the registration of ownership transfer with F for the said apartment on behalf of the Deceased.

In the course of the inheritance tax investigation with respect to the plaintiff, 420,000 won was deposited in the bank account under the name of the plaintiff, and 760,000,000 won was deducted from the purchase price of the above apartment to 340,000,000 won, and 387,000,000 won was deposited in the account under the name of the deceased, and 387,000,000 won was deducted from the sale price of the above apartment, and 387,00,000 won was transferred to the securities account under the name of the plaintiff, and 387,00,000,000 won was deducted from the sale price of 387,00,000,000 won and 387,00,000,000 won was imposed upon the plaintiff, 19,215,681,631,61,639,616, etc. of the deceased's care hospital for the deceased.

E. The Plaintiff is dissatisfied with the foregoing, to the Tax Tribunal on October 7, 2013.