1. The Defendant’s imposition of KRW 121,040,000, among the disposition imposing gift tax of KRW 131,160,000 on the Plaintiff on January 10, 2012, and KRW 121,040,000 on the Plaintiff.

A. The Plaintiff’s assertion based on the premise that B is liable to pay the gift tax, is not the Plaintiff, but the person who is deemed as having received the gift tax as a donation for a justifiable reason. The Plaintiff’s assertion that B is liable to pay the gift tax is without merit.

(B) According to the notice of imposition and notice No. 2, according to the notice of imposition and notice No. 2, the Defendant is recognized as having not stated the type of additional tax and the grounds for calculation in the notice of imposition and notice of imposition and notice of each gift tax on January 10,

However, according to the statement in Gap evidence No. 22, the defendant can ex officio revoke the imposition of additional gift tax, and recognize the fact that on January 2, 2013, the type of and grounds for calculation of additional gift tax are stated and notified again each gift tax. Thus, the plaintiff's above assertion based on the premise that there was an error of law in not stating the type of additional tax and the grounds for calculation.

(4) If a reasonable tax amount is calculated by calculating the gift amount as the average value of the last market value of the Korea Stock Exchange (226 won) from the date on which the scope of revocation comes to the expiration date of the right ( February 7, 2005) to the date on which two months elapse after the appraisal base date, the gift tax and the additional tax should be revoked within the scope exceeding the above money, as stated in the table 8 below: (i) additional tax on negligent tax returns of KRW 11,393,112 (additional tax on negligent tax returns of KRW 24,208,000); and (ii) additional tax on negligent tax returns of KRW 87,185,112 shall be revoked.

No. 8 of the table8 shall be calculated separately for additional tax on negligent tax returns of 24,208,000,185,121,040,000 gift value of 610,200,2262,700,000 tax base of 610,200,2000 (610,200,0000,2000-1,000-1,000,000) for additional tax on negligent tax returns of 24,208,000, 121,040,000 (121,040,000) or 24,208,000,000,000 as 121,040,003/1000 or 232,43,112 of the final tax amount of * 2401.

3. As such, the plaintiff's claim is justified within the above scope of recognition, and the remaining claims are dismissed as it is without merit. It is so decided as per Disposition.