1. The Defendant’s “240,462,050 won” as stated in the complaint of KRW 240,462,065, which was filed against the Plaintiff on September 20, 2012 by the Plaintiff.

1. Details of the disposition;

A. On April 5, 2011, the Plaintiff inherited the deceased’s property as the father B (hereinafter “the deceased”) died.

B. Upon reporting the inheritance tax base on October 31, 201, the Plaintiff assessed 7,500 shares of a limited liability company C (hereinafter “instant company”) held by the Deceased (hereinafter “instant company”) as KRW 1,014,817,500 (hereinafter “instant shares”) and filed a return on and pay inheritance tax.

C. From May 1, 2012 to August 8, 2012, the Defendant conducted an investigation with respect to the Plaintiff, and assessed the instant shares as KRW 994,815,00 per share ( KRW 132,642 per share) and notified the Plaintiff of KRW 57,674,730 (original unit g) that deducts KRW 182,787,329, which is the tax payable from total tax amount, from total tax amount, the amount of KRW 240,462,065 from total tax amount of KRW 240,462,00.

On December 12, 2012, the Plaintiff appealed to the Tax Tribunal. However, the said claim was dismissed on November 6, 2013.

[Reasons for Recognition] Facts without dispute, Gap evidence Nos. 8, 9 (including each number, hereinafter the same shall apply), Eul evidence Nos. 1 and 2, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion D transferred the shares of the instant company to KRW 96,666 per share within 6 months before the commencement date of the inheritance, and the value of the instant shares should also be assessed to KRW 96,66 per share.

(b) as shown in the attached Form of the relevant statutes;

C. Fact-finding 1) On June 13, 201, D, who served as the representative director of the instant company, transferred 1,500 shares of the instant company to E, who is a director of the instant company, KRW 145,00,000 (5%) (2) August 31, 2011, KRW 1,500 (5%) of the instant company’s shares to F, who is a director of the instant company, KRW 1,500 (5%) of the instant company’s shares to KRW 145,00,00 (96,666 won per share), ③ on September 26, 201, KRW 145,00 (5%) of the instant company’s shares to E (96,666 won each of the instant companies).