1. On September 2, 2013, the Defendant imposed a gift tax of KRW 9,89,280 (including additional taxes) on the Plaintiff for the year 2010.

. As seen earlier, according to Gap evidence No. 11-1, Eul evidence No. 2, Eul evidence No. 10-3 through No. 10-8, and witness M, J prepared a written confirmation that "I want to distribute 16,920 shares to employees in the form of employee shares for the development of the company due to boosting the morale of its employees and confirmed that I would like to do so." On December 14, 2010 (hereinafter referred to as "J verification"). At the time of the investigation of this case, I prepared a written confirmation that "I would like to obtain 1,410 shares from J (former representative director), 6,211 shares from K (former representative director), 10 shares to K (former representative director), 2,11 shares to whom I would want to have been printed 3,000 shares before the date of the investigation of this case * 10,000 shares out of 10,000 J. 14, 201)."

In addition, even if the witness J's testimony is based on some of his testimony, theJ requested H to issue a certificate of his/her seal impression in relation to his/her shares to H to have his/her seal impression affixed, and according to the evidence No. 9, theJ is in charge of the investigation at the time of the instant investigation.