1. The plaintiff's claim is dismissed.

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

Details of the disposition

On July 3, 2012, the Plaintiff acquired 3,00 non-listed shares (hereinafter “instant shares”) of the amount of 10,000 won per share of the non-listed shares in the amount of 10,000 won for the non-listed shares (hereinafter “the shares”). The Plaintiff did not make a report on the tax base of gift tax to the Defendant.

After planning or inspection, such as reduction of non-listed stocks, etc., the Commissioner of Busan Regional Tax Office notified the Defendant of the taxation data that it is subject to gift tax on the gift profits from transfer at low prices with respect to the instant stocks acquired by the Plaintiff. The Defendant, applying Article 54 of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act (amended by Presidential Decree No. 24358, Feb. 15, 2013; hereinafter “former Enforcement Decree of the Inheritance Tax and Gift Tax Act”), assessed the net value of one stock calculated as listed below 28,320 won, and the net asset value of 108,772 won at 180,222 won, and assessed the amount of 00,000 won, 3060, 3006, 3006, 3006, 3006, 3006, 4000 won per share, 506, 2006, 3006, 6000 won per share.

Classification 676,418,418,418,415 won as of December 31, 201, the net profit and loss amount per share of 5,515 won, 13,528 won, 34,808 won per share of 50,000 won as of December 31, 201, as of December 31, 201, as determined by the Ordinance of the Ministry of Strategy and Finance of 10% per share of 5,15 won, 13,528 won, 34,808 won x 10% as of December 31, 201, as of December 31, 201, x 55,150 won per share of 135,280 won, 348,080 won, 2205 x 5,150 won x 1038 won x 208 won x 208 won x 36 won x 208 won

C. The plaintiff.