1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. B Co., Ltd. (hereinafter “Nonindicted Company”) is a company that runs a general book and textbook publishing business on January 15, 1990.

B. C, who served as the representative director of the non-party company, transferred 60,000 shares of the non-party company owned by himself on November 15, 2004 to the officers and employees of the non-party company including the plaintiff, and completed the transfer of title.

C. The Defendant: (a) applied Article 45-2(1) of the former Inheritance Tax and Gift Tax Act (amended by Act No. 8828, Dec. 31, 2007; hereinafter “former Inheritance Tax Act”) on the ground that the Plaintiff received title trust from Nonparty Company D, the actual owner of the shares; (b) decided and notified the Plaintiff of KRW 64,695,130 (including additional taxes) of gift tax.

(hereinafter “instant disposition”) D.

On April 20, 2015, the Plaintiff filed an appeal with the Tax Tribunal on April 20, 2015, but was dismissed on August 12, 2015.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 2, 11, Eul evidence Nos. 1 and 11 (including additional numbers), the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion that he/she was entitled to title trust by E, not D, but D. Since E is a religious organization exempt from taxation for a profit-making business in practice, there is no room for recognizing the purpose of tax avoidance.

On the other hand, E is a matter of question about whether a religious organization can become a shareholder of the non-party company that conducts profit-making business, concerns that if the non-party company becomes a corporation operated by E, the non-party company or its officers and employees may suffer disadvantages, and that the non-party company or its executives and employees are in title trust with the newly held company including the plaintiff, and the non-party company is operated in the same manner.

(b) Entry in the attached statutes of the relevant statutes;

(c)one issue shares in the board.