1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1...

1. The reasoning of the judgment of the court of first instance is as follows, and such reasoning is identical to that of the judgment of the court of first instance, except for the dismissal or addition of some contents, and thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

"Gu D" in Part 7 of the judgment of the court of first instance shall be raised to "Gu B".

The following shall be added to the fourth fifth sentence of the judgment of the first instance.

【After that, the Defendant revoked ex officio the part corresponding to the amount of each additional tax included in each of the above dispositions on December 21, 2015, and deleted the portion of the gift tax on April 25, 2008 only KRW 2,126,279,029, and only KRW 1,909,000,000 for the gift tax on December 8, 2008, respectively.

The 5th judgment of the first instance court is "$ 12,500,000" in the 20th judgment.

The "Gu E" in paragraph 1 of the 6th judgment of the first instance court shall be deleted.

Part V “B” under the sixth Table of the judgment of the court of first instance shall be raised to the Gu B.

Article 26 (4) 3 of the Inheritance and Gift Tax Act shall be amended to "Article 26 (4) 3 of the Enforcement Decree of the Inheritance and Gift Tax Act" in Part 13 of the Judgment of the first instance court.

The second sentence of the 12th judgment of the court of first instance shall raise the "trade volume" as the "trade subject".

The 15th judgment of the first instance court "New H" in the 19th judgment shall be changed to "New E".

The 16th judgment of the first instance court is "to acquire bonds" in the 17th judgment of the first instance court.

Each "low-price transfer method" in Articles 17-18 and 22 of the Judgment of the first instance court is different from "low-price transfer method".

2. If so, the plaintiff's claim should be quoted on the ground of its reasoning, and the judgment of the court of first instance is justified on the ground of its conclusion, and the defendant's appeal is dismissed. It is so decided as per Disposition.