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 August 16, 2007, the Plaintiff: (a) paid 609,000 shares out of 91,589,100 shares of new shares issued by Company B, a KOSDAQ-listed corporation (hereinafter “instant company”); and (b) paid 49,989,000 shares of shares ( KRW 821 won per share).

B. From April 30, 2012 to June 8, 2012, the Daegu regional tax office conducted an investigation of stock change with respect to the instant company, and it did not correspond to the method of securities offering under Article 2(3) of the former Securities and Exchange Act (amended by Act No. 8635, Aug. 3, 2007; hereinafter the same shall apply) and notified the Defendant that the value per share of stocks was lower than the appraised value of new stocks (amended by Act No. 8828, Dec. 31, 2007; hereinafter the “former Inheritance and Gift Tax Act”), Article 39(1)1 (c) of the former Inheritance and Gift Tax Act, Article 29(3)1 and (4) of the former Enforcement Decree of the same Act (amended by Presidential Decree No. 20621, Feb. 22, 2008; hereinafter the same).

LEFT [ {(3,880원 TIMES 24,535,700주) (821원 TIMES 91,589,100주)} over {24,535,700주 91,589,100주} `````,`````3,983원 RIGHT ] `(Min)`1,467원 1주당 평가액 1주당 증여이익 : 평가액 1,467원 - 인수가액 821원 = 646원

C. On December 2, 2013, the Defendant imposed a total of KRW 108,857,700 on the Plaintiff as follows:

(hereinafter referred to as "the Disposition in this case"). Additional tax (15%) calculated for the increase in the amount of profit of the donor (%) shall be 69,426,00,942,60 5,985,215 12,927,810 E (14.0495%) 65,027, 1696,502,7165,605,991 12,108,700 minor shareholders (5.9504%) 393,414,000,414,792, 3636,029,029,077,777,82190

D. On February 20, 2014, the Plaintiff filed an appeal with the Tax Tribunal, but was dismissed on April 22, 2014.

[Ground of recognition] Unsatisfy, Gap evidence 1 to 3, and