1. Revocation of a judgment of the first instance;

2. Each gift tax listed in the attached Form 1 Disposition List against the Plaintiffs.

1. The reasons why the court should explain this part of the disposition are the same as the corresponding part of the judgment of the court of first instance (from No. 2 to the last part of the judgment of the court of second instance) in addition to the following reasons. Thus, this part is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

The "attached Form 7" in attached Form 7 shall be added to the "attached Form 1" under the third attached Table.

Part 9 of the third Schedule " July 17, 2015" shall be changed to " July 17, 2015".

2. Whether the instant disposition is lawful

A. The reasoning for the court’s argument concerning this part is the same as the corresponding part of the judgment of the court of first instance (from No. 4 to No. 15). Thus, this part is cited by Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

(b) The details of the relevant statutes are as shown in Appendix 2.

C. The reasons why this Court shall explain this part of the facts of recognition are as follows, and this part of the corresponding part of the judgment of the court of first instance (from No. 6, to No. 15 to No. 8) is the same as that of the judgment of the court of first instance, and therefore, this part is cited in accordance with Article 8(2) of the Administrative Litigation Act, the main text of Article 420 of the Civil Procedure Act

“Plaintiffs, etc.” in Part 7 of Part 4 of the 7th page is “as soon as the Plaintiff and F’s stockholders K, etc.”.

The following shall be added to the 8th Schedule:

In the meantime, the sales amount of M continued to increase to approximately KRW 9.3 billion in 2008, approximately KRW 12.1 billion in 2009, KRW 75.5 billion in 2010, and net income for net income has decreased to approximately KRW 1.7 billion in 2008, KRW 2009, but KRW 40.4 billion in 2010 in 2010 again increased to approximately KRW 80.40 billion in 2010 under the 8th Schedule of "The ground for recognition" portion of "A" in the 1st sentence (based on recognition) under the 8th Schedule of "A does not have any dispute," and "Nos. 2, 4, 10, 11, 14, 16, 30, 31 (including any number), 4, 6, 7, and 18-1."

Judgment

1. The former Inheritance and Gift Tax Act.