1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Details of the disposition;

A. The plaintiff is as follows.

As shown in the table in paragraph (1), KRW 2,886,766,040 (excluding balcony construction costs), such as land purchase costs and construction costs, were newly constructed and registered on the ground C, 702 above 11 lots outside Jung-gu, Seoul (hereinafter “instant real estate”), and completed the registration of initial ownership on June 27, 2008.

B. On April 1, 2014, the head of the Namyang District Tax Office (the opening of the New Mine District Tax Office on April 1, 2014 and the 600 million won under the spouse’s mutual aid provision, which is the Plaintiff’s domicile, was changed to Echeon Tax Office. Since April 1, 2014, the determination or correction of the tax base and tax amount of national tax against the Plaintiff is under the jurisdiction of the Defendant (Article 44 of the Framework Act on National Taxes); hereinafter “Defendant”) conducted a survey on the funding for the acquisition of the instant real estate around March 2013, the Plaintiff: (a) deemed the Plaintiff to have donated KRW 1,836,766,00 among the acquisition value of the instant real estate, and the construction cost of KRW 55,00,000,000 from her husband D, and then deducted KRW 600,000 under the spouse’s mutual aid provision from the tax base to the Plaintiff; and (b) included the additional tax on July 1, 2019, 20186, 2007.

(hereinafter referred to as “instant initial disposition.” The specific tax base is as follows: (d) the entry in the table of subsection (d) below is the same.

On November 4, 2014, the Tax Tribunal rendered a decision that "the defendant imposed a gift tax of KRW 576,163,620 on July 19, 2013 against the plaintiff on July 19, 2013, the tax Tribunal shall exclude the amount of KRW 637,941,640 (the sum of the issue amount ② in the table in item (d) below) from the taxable value subject to gift tax, thereby correcting the tax base and the amount of tax, and dismissing the remainder of the appeal."

In accordance with the above decision of the Tax Tribunal, the defendant shall be as follows:

In the table of paragraph (1) [Disposition for Correction], after the re-determination of the donated property as stated in the table, the gift tax reverted to the year 2008 on November 18, 2014 shall be 205,960.