1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On September 7, 2009, the deceased B, who is the father of the Plaintiff (hereinafter “the deceased”), transferred the Jongno-gu Seoul, Jongno-gu, 990 square meters and its ground buildings (hereinafter “instant real estate”) to the New Airport Lease Co., Ltd. for KRW 8.3 billion.

B. As a result of the investigation into the instant real estate transfer proceeds around September 8, 2009, the Defendant: (a) as seen in the order of KRW 353,29,440 out of the instant real estate transfer proceeds; (b) deposited KRW 95,50,00 out of the key amount and KRW 257,79,440 in the Plaintiff’s bank account; and (c) as seen in the order of November 19, 2009, the Defendant confirmed the fact that KRW 100,00 out of the key amount was used as the Plaintiff’s real estate acquisition fund; and (d) confirmed the fact that the deceased, who is the father of the Plaintiff, donated the Plaintiff the gift tax of KRW 353,29,40 and KRW 100,000 to KRW 453,299,440 (hereinafter “instant amount”); and (e) determined that the gift tax was donated to the Plaintiff on July 19, 2018.

(hereinafter “instant disposition”). C.

The Plaintiff appealed and filed an appeal with the Tax Tribunal on July 13, 2012. However, the Tax Tribunal dismissed the appeal on October 18, 2012.

[Grounds for recognition] The items of evidence Nos. 1, 2, and 3, and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff asserted that: (a) from September 2009 to February 2010, the Plaintiff borrowed a sum of KRW 2,418,00,000 from the Deceased as follows; (b) repaid KRW 2,485,198,669 in total from September 2009 to August 201, 209; and (c) the key money in this case is part of the borrowed money.

Therefore, since the Plaintiff cannot be deemed to have donated the instant money from the deceased, the instant disposition, based on the premise that the Plaintiff received a donation from the deceased, was unlawful.

Details of repayment of loans.