1. The director of the tax office having jurisdiction over the gift tax of April 5, 2006 against the Plaintiff on May 1, 2010, KRW 3,237,600, and the head of the tax office having jurisdiction over the gift tax of April 5, 2006.

1. Details of the disposition;

A. On March 11, 2008, the Plaintiff succeeded to the property of the deceased B (hereinafter “the deceased”). On September 11, 2008, the Plaintiff reported the value of inherited property of KRW 720,000,000, the taxable value of inherited property of KRW 488,00,000, and the inheritance tax base of KRW 0.0.

B. After conducting a tax investigation with respect to the Plaintiff, the head of Yangcheon Tax Office omitted KRW 11,280,540 in balance of the account held in the deceased’s name from the inherited property, container membership of KRW 16,956,810, and deposit of KRW 40,000 in total,00 in total, from April 5, 2006 to January 31, 2008, and notified the deceased of KRW 1223 in Manyang-gu, Seoyang-gu, U.S. (hereinafter “Japan Real Estate”) and KRW 106,102 in G apartment 106,09,80 in Seoul, Gangseo-gu, Seoul (hereinafter “Gang Real Estate”) of the purchase price of KRW 892,529,80 in total, and imposed inheritance tax on the Plaintiff on May 1, 2010 (hereinafter “instant property”), and notified the head of the pertinent tax office of KRW 92,529,150 in total,000.

(hereinafter referred to as “instant property” in the name of account balance, contact membership, deposit money for lease on a deposit basis, daily real estate, and strong real estate in the name of the network.

Based on the above taxation data, the head of the tax office imposed on the Plaintiff on May 1, 2010 KRW 306,95,410 (3,237,600 on April 5, 2006; KRW 22,598,640 on May 26, 2006; KRW 35,519,890 on June 5, 2006; KRW 7,940,150 on the donation on July 5, 2006; KRW 6,390,680 on the donation on November 16, 206; KRW 3,348,50 on the donation on December 348, 206; KRW 22,598,640 on the donation; KRW 135,71,71,751,751, etc. on the donation; and

(hereinafter “Imposition of gift tax of this case”) D.

On June 9, 2010 and July 29, 2010, the Plaintiff, who was dissatisfied with each of the dispositions of this case, requested an inquiry to the Tax Tribunal, but each of the above claims was dismissed on November 17, 201.

[Reasons for Recognition] There is no dispute.