1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. A. A Co., Ltd. (hereinafter “B”) was incorporated on April 23, 2001, and C was practically founded and operated by C, and the Plaintiff, a member of C, was employed as a employee of B from around 2001 to 2012.

B. A company B, on October 3, 2002 and December 31, 2003, issued new shares with capital increase, respectively, was allocated 70,000 shares and 42,683 shares issued in the name of the Plaintiff, respectively, and changed its entry.

(hereinafter referred to as the “instant shares”) of the foregoing shares

As a result of the investigation of changes in shares against B on September 2012, the Director of the Central Tax Office of China rendered a judgment that C was the actual owner of the shares of this case and that C was the title trust of the shares of this case, and notified the Defendant of taxation data.

Accordingly, on December 13, 2012, the Defendant respectively decided and notified the Plaintiff of KRW 91,056,00,000, and KRW 80,810,000, respectively, of the gift tax reverted to year 2003, by applying the provision on deemed donation of title trust property prescribed in Article 41-2 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 7010, Dec. 30, 2003; hereinafter “former Inheritance and Gift Tax Act”).

(hereinafter “instant disposition”) e.

On March 4, 2013, the Plaintiff dissatisfied with the instant disposition and filed a request for examination with the National Tax Service, but was dismissed on June 12, 2013.

【Ground of recognition】 The fact that there has been no dispute, Gap's 1 through 4, Eul's 1 through 4 (including each number), the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion C arbitrarily abused the plaintiff's name by using the name of the plaintiff, thereby changing the name of the shares in this case in the future of the plaintiff, and the plaintiff was not aware of this fact at all. The defendant's disposal of this case by applying the provision on the constructive gift of title trust property under Article 41-2 of the former Inheritance

(b) The details of the relevant statutes are as shown in the attached statutes.

C. Determination of the former Inheritance and Gift Act