1. All of the plaintiffs' claims are dismissed.

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

In light of the above legal principles, it is reasonable to view that the Plaintiff’s shareholder of the non-party company increased the value of the Plaintiffs’ shares, which are the shareholders of the non-party company, constitutes a donation under Article 2(3) of the Act.

(hereinafter “instant donation”: (a) calculated the value of donated property by evaluating the value of the non-party company’s stock and multiplying the increase in the appraised value per share by the number of stocks owned by the plaintiffs; and (b) notified the defendant who is the chief of the competent district tax office of the plaintiffs to the defendant on December 16, 2010; and (c) imposed each gift tax of KRW 24,287,31,780 (including additional tax of KRW 7,428,956,180) on the plaintiff A and KRW 8,516,127,610 (including additional tax of KRW 2,592,218,710) on the part of the plaintiff; and (d) imposed each gift tax on the plaintiff

(hereinafter “Disposition”). After donation of 70,000 12,839 220,888,000 101,899,8982,480 * 69,060* 661,592* Increase in net asset value of the non-party company * approximately KRW 122.8 billion in the value of the stock of this case ? approximately KRW 33.7 billion in the amount equivalent to the corporate tax ? * increase in net asset value per share = (increased net asset value 】 2/5 x 2/5 x 130%) in the net asset value reflection rate under Article 54 of the Enforcement Decree of the Act 】 Total number of Plaintiffs dissatisfied with this, they filed a request for a trial on January 28, 201, but the Tax Tribunal dismissed the decision.

【Justifiable ground for recognition】 In the absence of dispute, each entry of Gap evidence Nos. 1 and 2, Eul evidence Nos. 1, 2, and 3, Eul evidence Nos. 1, and the overall purport of the pleading, and the validity of the disposition of this case’s disposition is legitimate, the principle of no taxation without law without law

taxation that all procedures for the imposition and collection of taxes and taxes must be prescribed by law;

Legalism, Taxation Summary

The details of the proposal regulations must be clear and reasonable.

The contents of the principle of clarity are as follows.

However, there is a problem.