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 the controlling shareholder and the representative director who hold 97.53% of the shares issued by C (hereinafter “beneficiary”) in the old-si-si-si-si-si-si-si-si-si-si-si-si-si-si-si-si-si-si-si-si-si (hereinafter “instant-si-si-si-si-si-si-si-si-si-si

B. The beneficiary corporation sold 5.57% of the total sales amount for the business year 2012 to the key corporation. The Plaintiff did not report gift tax on December 31, 2012 by deeming that the key corporation does not constitute a related party under Article 45-3 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 11609, Jan. 1, 2013; hereinafter the same shall apply) and Article 12-2 of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act (amended by Presidential Decree No. 24358, Feb. 15, 2013; hereinafter the same shall apply).

C. The defendant is the key corporation and the plaintiff and Article 45-3 of the former Inheritance Tax and Gift Tax Act, and Article 12-2(1)3 of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act.

On March 10, 2016, the Plaintiff determined and notified the Plaintiff of KRW 45,779,960 on December 31, 2012 as the donation date.

(hereinafter “instant disposition”) D.

On September 6, 2016, the Plaintiff appealed to the Tax Tribunal for the revocation of the instant disposition, but was dismissed on April 17, 2017.

【Ground of recognition】 The fact that there has been no dispute, Gap's 1 through 4, Eul's 1, and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion 1) To become a “specially related person” of the instant tax provisions, ① a person who directly or directly falls under subparagraph 1 with the principal, ② exercises de facto influence over the management through exercising the right to appoint and dismiss executives and determining business policies, etc.; ③ all companies belonging to an enterprise group as prescribed by Ordinance of the Ministry of Strategy and Finance should fall under the category of companies belonging to the enterprise group. 2)