1. The Defendant’s gift tax of KRW 381,697,020 (including additional tax) on November 24, 2008 to the Plaintiff on November 8, 2012.

1. Details of the disposition;

A. The Plaintiff was a director of Company B (hereinafter referred to as “B”), C (hereinafter referred to as “C”), and D (hereinafter referred to as “D”) respectively.

And E is a type of the plaintiff, which is the representative director B and D.

On August 1, 2006, the Plaintiff acquired F forest land at the time of Pakistan, and newly built a factory on May 9, 2009.

B. On November 8, 2012, the Defendant: (a) paid to the Plaintiff the amount of money remitted by E to the Plaintiff’s account from 2008 to 2012; (b) KRW 335,962,258 out of the interest on the new construction of a factory from August 1, 2006 to June 11, 2012; (c) KRW 123,36,152 out of the amount of 171,60,000, KRW 360, KRW 152; (d) KRW 201, KRW 360, KRW 205 (including additional tax on KRW 20, KRW 360, KRW 206, KRW 360, KRW 205, KRW 2016, KRW 360, KRW 208, KRW 2016, KRW 208, KRW 206, KRW 2016, KRW 364,20166,2064,20.20.

C. In addition, the Defendant acquired D’s 6,000 shares (hereinafter “instant shares”) from D, a person with a special relationship on November 24, 2008 to 30,000 won (hereinafter “instant shares”) on the same day.

However, since D’s sale price of G apartment building and land annexed to G being newly built and sold on June 30, 2008 falls under the market price, the construction of the building is completed (hereinafter “work progress rate”) and land annexed thereto should be applied to the sale price of the building.

Therefore, the market price per share calculated by supplementary assessment methods is 220,553 won, and the shares of this case are the shares.