1. The plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

1. Details of the disposition;

A. Plaintiff A established a stock company B (hereinafter “instant company”) on March 23, 2006, and actually owned all of the instant company’s shares, and operated the instant company.

Plaintiff

C is the de facto spouse of Plaintiff A and was appointed as the representative director of the instant company before March 24, 2014, and the remaining Plaintiffs were the executives and employees of the instant company.

B. From the time of incorporation of the instant company, Plaintiff A trusted the name of the instant company’s shares to many persons, including Plaintiff C, at the time of the instant company’s incorporation, and on June 21, 2012, Plaintiff A recovered 60,000 shares of the instant company under its own name.

On December 4, 2012, as indicated below, Plaintiff A trusted 27,00 shares of the instant company to Plaintiff C, Plaintiff D, and E respectively, with the total of 2,50 shares of each of the instant company, and KRW 40,00 shares of each of the instant companies to Plaintiff F, G, H, and I, as indicated in Table 1.

(hereinafter “instant title trust”. Plaintiff C, D, E, F, G, H, and I, the title trustee, “Plaintiff C, etc.”

C. Around November 2015, the head of the Gu Tax Office conducted a tax investigation with respect to the instant company, and confirmed the fact that the Plaintiff A made the instant title trust on December 4, 2012, and notified the other Defendants of such fact.

After that, the Defendants deemed that the title trust of this case had the purpose of tax avoidance, and determined and notified the Plaintiffs of the gift tax (including additional tax) as shown in the attached list.

(hereinafter “each disposition of this case”) D.

The Plaintiffs appealed and filed a tax appeal with the Tax Tribunal on April 12, 2016, but was dismissed on June 30, 2016.

[Reasons for Recognition] Unsatisfy, Gap evidence 2, 8, 9 shall be numbered.