1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. Basic facts

A. On January 19, 201, the Plaintiff is a L building K located in Gangdong-gu Seoul Metropolitan Government J and K lot number address.

In this regard, C Co., Ltd. (hereinafter “instant corporation”) which runs the wholesale business of mass drugs was established and changed to D on June 11, 2014, and paid 500,000,000 capital to acquire 10,000,000 shares (5,00 won per share) issued by the instant corporation.

The Plaintiff was the only internal director of the instant corporation, and the Plaintiff’s spouse E (Death on January 29, 2012) was appointed as the auditor of the instant corporation.

On February 11, 201, the Plaintiff acquired 2,000 shares issued additionally by the instant corporation (5,000 shares per share) and held 102,00 shares of the instant corporation’s total issued shares (10% shares; hereinafter “instant shares”).

B. On May 18, 2012, the Plaintiff transferred 9,000 shares out of the instant shares to F (name G before the opening of name), and 3,000 shares to H, respectively.

C. From May 29, 2017 to June 27, 2017, the head of the Gangnam District Tax Office conducted an investigation of stock changes on the instant corporation.

On July 13, 2017, the head of the Gangwon-dong Tax Office deemed that the actual owner of the instant shares was the Plaintiff’s deceptive act, and that the head of the tax office held the title trust of the instant shares, and notified the Plaintiff of the result of tax investigation that the estimated amount of gift tax to the Plaintiff was KRW 193,895,700, by applying the constructive gift of title trust property under Article 45-2 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 11130, Nov. 31, 2011).

On the other hand, on August 21, 2017, the head of the Dong District Tax Office notified the defendant, who is the head of the tax office having jurisdiction over the plaintiff, of the above taxation data.

On August 22, 2017, the Defendant decided and notified the Plaintiff of KRW 194,314,200 of gift tax on title trust of the instant shares (i.e., calculated tax amount of KRW 93,00,000,000 for the additional tax on default of tax amount of KRW 37,200,000 for the additional tax on default of tax amount of KRW 64,114,200 for the additional tax on default of tax amount of KRW 93,20,00).