1. On December 1, 2016, the Defendant imposed a total of KRW 330,755,438 (including additional taxes) on the Plaintiff in 2014.

1. Details of the disposition;

A. A. Around February 4, 2009, the Plaintiff’s mother-friendly B (hereinafter “the decedent”) (hereinafter “the instant building”) built and owned a house for the concurrent use of five floors on the ground of Seocho-gu Seoul Seocho-gu Seoul (hereinafter “instant building”) and died on April 29, 2014, and the Plaintiff did not file a return of inheritance tax.

B. From May 24, 2016 to October 15, 2016, the head of the Gangnam District Tax Office confirmed that the decedent donated KRW 1,227,00,000,00, such as cash, to the Plaintiff as shown in the attached Table 1, as the result of the Plaintiff’s inheritance investigation. On December 1, 2016, the Defendant imposed the gift tax of KRW 453,843,980 (the total amount of KRW 458,843,980 in the attached Table 1 appears to be a clerical error) on each of the above donations.

(hereinafter “instant disposition”). C.

On March 14, 2017, the Plaintiff filed an appeal on March 14, 2017. On June 12, 2017, the Tax Tribunal rendered a ruling to the effect that “the instant disposition is to rectify the tax base and the amount of tax according to the result of re-investigation by examining whether the place of use was verified, whether the amount of cash inflow by the decedent was paid by the decedent, and whether the Plaintiff was found to have been borne by the decedent.”

(4) From August 16, 2017 to September 5, 2017, the head of the Gangnam District Tax Office conducted a re-audit of inheritance tax. As a result, the Plaintiff received a total of KRW 2,451,753,00 from the inheritee from 2008 to 2014 as shown in the attached Table 2, and from 2007 to 2014, the Plaintiff paid KRW 1,444,632,00 for the decedent as described in the same Table, and determined that the difference was 1,07,121,00 won as donated from the decedent. Accordingly, the head of the Gangnam District Tax Office decided to deduct KRW 1,27,00,000 from the value of donated property originally determined and notified as shown in the attached Table 3, and then deducted from the original amount of KRW 1,20,000 to the amount of KRW 1,444,632,00 for the decedent from 207;