1. The Defendant’s gift tax of KRW 384,657,570 (including additional tax of KRW 209,757,570) for the year 2005 owed to the Plaintiff on December 1, 2014 and the penalty tax of KRW 209,757,570).

1. On July 18, 2005, the Plaintiff acquired 92 square meters of the Dongdaemun-gu Seoul Metropolitan Government Land B (hereinafter “instant land”).

From June 2, 2014 to July 16, 2014, the Defendant: (a) conducted an examination of the source of funds to acquire the instant land; and (b) on December 1, 2014, determined and notified that the amount of KRW 1.083 billion out of the acquisition fund was donated to C by his spouse; (c) gift tax of KRW 384,657,570 (including additional tax of KRW 209,757,570) and gift tax of KRW 440,443,530 (additional tax of KRW 285,52,30) and gift tax of KRW 440,443,530 (including additional tax of KRW 285,52,530); and (d) the amount of gift tax of KRW 2005 and the amount of gift tax of April 22, 2009.

(hereinafter referred to as “instant disposition”). [Grounds for recognition] The fact that there is no dispute, entry of Gap evidence Nos. 1 and 2 (including paper numbers, hereinafter the same shall apply), the purport of the whole pleadings.

2. Whether the instant disposition is lawful

A. 1) The Deputy Director of the Regional Tax Office of the Republic of Korea in the tax investigation of 2012 (hereinafter “Investigation Office”).

() From January 11, 2012 to March 20, 2012, the Plaintiff’s spouse’s integrated investigation (from January 1, 2007 to December 31, 2010) into the Plaintiff’s spouse C, and the Plaintiff also conducts the integrated investigation into the Plaintiff’s spouse C (from January 1, 2007 to December 31, 201) and KRW 10 of the Seoul Dongdaemun-gu Officetel, acquired on April 22, 2009 (hereinafter “real estate acquired in 2009”).

(2) The gift tax investigation in the year 2012 was conducted on the part of other real estate (hereinafter referred to as the "tax investigation in the year 2012").

(2) On January 17, 2012, the Investigation Agency demanded the Plaintiff to submit explanatory materials regarding the following six real estate acquisition funds, including the instant land. Upon the Plaintiff’s submission of explanatory materials, the Investigation Agency demanded the Plaintiff on March 15, 2012 to submit additional explanatory materials as follows. On March 19, 2012, the Plaintiff additionally submitted the following materials. The Investigation Agency: (a) deeming the Plaintiff to have received real estate acquisition funds from C, the spouse of the Plaintiff in 2009, deeming that the acquisition funds for real estate was donated to the Defendant on April 4, 2012, deeming that the Plaintiff was donated to the Defendant on April 22, 2009, KRW 209,008,800 (additional tax) of gift tax donated as of April 22, 2012 (Additional tax).