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, around May 13, 2009, issued a bill of KRW 10 million to the Plaintiff. On July 6, 2009, B transferred the bill of KRW 700 million to the Plaintiff’s national bank account, KRW 2 of KRW 10 million to the Plaintiff’s national bank account, KRW 10 million to the Plaintiff’s national bank account on July 7, 2009, KRW 10 million to the cashier’s check of KRW 10 million to the Plaintiff’s bank account, and KRW 40 million from the Plaintiff’s national bank account on July 8, 2009.

B. The defendant is the defendant's above Ga from B.

As above, on June 16, 2014, deeming that the receipt of a total of KRW 880 million (hereinafter “the instant money”) constituted a gift, the Plaintiff imposed and collected a gift tax of KRW 348,004,440 (including additional taxes) for the year 2009 on the Plaintiff (hereinafter “instant disposition”).

C. On September 15, 2014, the Plaintiff raised an objection against the director of the Central Regional Tax Office with the director of the Central District Tax Office, but the director of the Central District Tax Office dismissed the Plaintiff’s objection on October 24, 2014.

On January 22, 2015, the Plaintiff filed an appeal with the Tax Tribunal, but the Tax Tribunal dismissed the Plaintiff’s appeal on June 1, 2015.

[Reasons for Recognition] Facts without dispute, Gap evidence 1, Gap evidence 2-1, 2, Gap evidence 3, Eul evidence 1 and 2, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion: (a) around August 2008, to September 2008, the Plaintiff lent KRW 160 million between the casino located in Mcaro and around September 2008; (b) KRW 30 million around April 27, 2009; (c) KRW 420 million around May 2009; and (d) KRW 80 million around May 2009; and (e) received the instant money from B as repayment of the said loan.

The instant disposition based on the premise that the Plaintiff received a donation of the instant money from B is unlawful.

(b) The details of the relevant statutes are as shown in the attached statutes.

C. Fact-finding 1 The Plaintiff is from around 2005 to the Gangseoland casino.