1. Of the judgment of the court of first instance, the Defendant’s disposition imposing KRW 182,979,140 on the Plaintiff on February 13, 2013, 96,65.

1. The reasoning of the court's explanation of this case is as stated in the reasoning of the judgment of the court of first instance except for the following cases. Thus, it is acceptable to accept this as it is in accordance with Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

(hereinafter the meaning of the medicinal language used in the first instance judgment is the same as the judgment). 2. The portion used in the second instance is “83,107 square meters of farmland and E, 190 square meters of farmland,” and the portion is “83,107 square meters of farmland and E, 190 square meters of farmland,” and the portion is “2.5.17 on May 17, 2010”. The portion is “Inheritance Tax and Gift Tax Act” from the third place to the fourth place of 20 to the fourth place of 7, as follows. The main sentence of Article 48(2) of the former Inheritance Tax and Gift Tax Act (amended by Act No. 10411, Dec. 27, 2010; hereinafter referred to as “Inheritance Tax Act”) provides that “Where a corporation, etc. that received property for a prolonged period of time falls under any of subparagraphs 1 through 4 and 6, it shall be deemed that property is directly used or donated to the head of the competent tax office having jurisdiction over the place of tax payment.”

The 5th and 7th and 12th are all “this Court”.