1. The Defendant’s disposition imposing gift tax amounting to KRW 579,705,760, which was imposed on the Plaintiff on December 1, 2016, shall be revoked.

2. The costs of lawsuit shall be.

1. Details of the disposition;

A. From November 2008 to August 201, 2015, the Plaintiff, who is in office as an elementary school teacher, completed the registration of ownership transfer with respect to each real estate listed in the [Attachment 1] list as follows (hereinafter “instant real estate”, but each real estate is specified if it is necessary to specify each real estate; hereinafter the same shall apply). As stated in the remarks column, the Plaintiff’s husband, as the Plaintiff’s husband, paid the purchase price or repaid the loan obligations of collateral security loans established on the existing real estate.

(2) On November 14, 208, 208, 1 C apartment D No. 1 C apartment D and 14, 2008, 200 won loan of KRW 210,00,00 on June 30, 2015, and KRW 2 E apartmentF, and KRW 447,00 on January 24, 2014, B repaid the loan of KRW 3 G on June 30, 2015, 110,00,00,00 (3,879,910 won) KRW 10,00,00,000 on February 17, 2015; KRW 10,000 on KRW 0,00 on KRW 10,00 on KRW 80,00 on building 4 H/28,00 on August 28, 205; KRW 10,000 on KRW 16,065,207.

B. On June 30, 2015, the Busan regional tax office conducted a tax investigation on the Plaintiff’s real estate purchase fund, and stated that B paid KRW 2,096,769,840 (hereinafter “the instant funds”) for each of the collateral security obligations established on real estate, and paid KRW 210,00,000,00 for the remainder of real estate by paying the direct purchase price (including acquisition tax). On December 1, 2016, Busan regional tax office imposed a disposition imposing gift tax of KRW 579,705,760 on the Plaintiff (hereinafter “instant disposition”).

C. Although the Plaintiff filed a tax appeal seeking revocation of the instant disposition, the Plaintiff’s dismissal decision on June 23, 2017.