1. A gift contract of KRW 430,000,000 entered into on July 20, 2013 between the Defendant and B, and KRW 225,00,000 entered into on September 4, 2013.

1. Basic facts

A. The Plaintiff’s taxation claim(1) B against B is based on B’s share (608/1583) in B (i.e., the sale price is calculated as above, inasmuch as B owned jointly by E and B, the total purchase price of the instant real estate amounting to KRW 3,992,040,429 (hereinafter “instant real estate”) is KRW 4,300,000,000, or [Attachment 1]’s share (608/1583) as it is based on B’s share (608/1583).

A. E&C limited liability company (hereinafter “E&C”), sold to E&C, and the preliminary return of capital gains tax was made on November 29, 2013.

(2) As above, the director of the tax office having jurisdiction over the Plaintiff notified the Plaintiff of the payment of capital gains tax of KRW 693,562,930 on July 1, 2014 as the due date for payment on July 31, 2014 after having made the preliminary return of capital gains tax but having not paid capital gains tax, and after having corrected the acquisition value as the actual transaction price.

[Attachment 1] The amount of national taxes in arrears at the time of the filing of the instant lawsuit in CF GDD DH I (3) as well as the amount of 864,231,810 won, including the additional dues described below [Attachment 2].

[Attachment 2] (Unit 2) The notice of the tax payment period for the tax item payment under the tax item (including additional dues) of the global income tax on August 31, 2010: 693,562,930,930,179,310 on July 31, 2014; 694,847,130864,231,810 on July 31, 2014;

B. On July 20, 2013, the details of the receipt and disposal of the instant real estate purchase price (1) B delegated all of the powers on the conclusion of the sales contract and the receipt of the purchase price to the Defendant, who is the mother.

On July 20, 2013, the Defendant entered into a contract to sell the instant real estate to S&C with the purchase price of KRW 4,300,000,000, and received KRW 430,000 as the down payment on the same day, and KRW 1,943,93,93,660 out of the remainder 3,870,000,000 on September 4, 2013, and KRW 1,943,93,660 out of the remainder 3,870,00,000 on the account of the Korean Bank (Account Number J), the remainder 1,926,06,340, as the execution creditor of the instant real estate.