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 March 22, 2012, the Plaintiff and his spouse, purchased 1/2 shares of each of the instant real estate in the procedure for compulsory auction by official auction (hereinafter “instant auction”) by the Incheon District Court DD on the land and its ground buildings (hereinafter “instant one real estate”).

B. On February 3, 2012, B transferred to the Plaintiff the dividend claim amounting to KRW 250,000,000 out of KRW 1,304,05,888 of the amount of the claim that B received as dividends during the instant auction procedure (hereinafter “instant dividend claim”).

(hereinafter referred to as “transfer of claim of this case”).

B on June 13, 2012, on the part of the Plaintiff, donated to the Plaintiff his own share in the instant real estate 1 and the land and F, G, H, and E-ground buildings in Seo-gu, Incheon (hereinafter “instant real estate 2”).

On August 28, 2012, the Plaintiff reported KRW 35,966,743 of the gift tax on the donation of the instant real estate and the instant two real estate.

On February 3, 2012, the director of the Central District Tax Office determined that the transfer of the instant dividend claim to the Plaintiff on February 3, 2012, the Plaintiff constituted a gift. On September 11, 2013, the Defendant decided and notified the Plaintiff of KRW 59,353,980 (including additional tax of KRW 9,353,988) by adding the dividend claim amount to the taxable value of donated property.

(hereinafter “instant disposition”) e.

On October 8, 2013, the Plaintiff filed an appeal with the Tax Tribunal on the instant disposition, but was dismissed on November 13, 2014.

[Ground of recognition] Facts without dispute, Gap evidence 1 to 10, Eul evidence 1 to 4, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion and B shall obtain a loan of real estate owned by the Plaintiff as collateral and acquire the instant real estate by auction. The Plaintiff shall take over the part exceeding the sales price to be paid by B out of the dividend claim B in order to reduce financial expenses incurred from the loan.