1. The plaintiff's appeal is dismissed.

3. The costs of appeal shall be borne by the Plaintiff.

The purport of the claim and appeal is the purport of the appeal.

1. The reasoning of the judgment of the court of first instance cited in this case is as stated in the reasoning of the judgment of the court of first instance, except for the addition of the judgment on the plaintiff's argument at the court of first instance under the following 2.2. As such, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence

2. Determination as to the Plaintiff’s assertion at the trial

A. The purport of the Plaintiff’s assertion was that the Plaintiff’s spouse B used litigation costs, such as repayment of loans, payment of corporeal movables purchase price, attorney’s fees, etc., and expenses for repair and execution of the instant real estate, and deposit in the Plaintiff’s national bank account and the remainder of the dividend balance in B, until June 22, 2012, did not exceed KRW 57 million.

Accordingly, the Plaintiff purchased the instant real estate in collaboration with B, including KRW 250 million, or transferred KRW 200 million to B, a sum of KRW 200 million in total to B’s account on June 28, 2012 and July 11, 2012 in order to finally liquidate the money transaction generated in the course of receiving 1/2 shares among them and the gift of the instant real estate from B, and the source of KRW 200 million is the amount loaned by the Plaintiff.

Therefore, the defendant's disposition of this case based on the premise that he received money equivalent to the dividend claim of this case is unlawful.

B. Determination 1) The fact that B transferred the instant dividend claim to the Plaintiff, who is the spouse on February 3, 2012 is as seen earlier, is presumed to have been donated KRW 250 million, which is the value of the instant dividend claim at that time (see Article 44(1) of the Inheritance Tax and Gift Tax Act). From the instant auction procedure on April 20, 2012, the Plaintiff was paid KRW 250 million to B, and KRW 900,982,53, respectively, to the Plaintiff on April 20, 2012, and the Plaintiff deposited money of KRW 250,000,000,000,000, which was distributed on the same day, into its own national bank account; and used the instant real estate as a repayment of KRW 80,500,000,000,000, which was loaned from the national bank as collateral.