1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On Nov. 1, 2004, the Plaintiff donated 2,231 square meters (hereinafter “instant land before the instant partition”) from Annyang-si, Annyang-gu, Annyang-si, Annyang-si. The Plaintiff reported and paid KRW 111,506,490 with the taxable value of the gift tax of KRW 617,987,00,000.

B. On December 21, 2007, the land before the instant partition was divided into 1,155 square meters and 1,076 square meters prior to D on December 21, 2007, and the land category of C land was changed from the previous land to the site.

(hereinafter referred to as the “instant land”) 1,155 square meters in large scale C. D.

Meanwhile, on the other hand, the Plaintiff’s husband E was donated 2,688 square meters to B on August 2, 2004, the Plaintiff’s husband E was divided into 2,531 square meters before F on December 21, 2007 and 157 square meters before G on December 21, 2007. The land category of F land was changed from the former to the site.

(hereinafter the above F 2,531m2 is referred to as the “F land of this case”). D.

B approved on December 14, 2005, a plan for the establishment of a private museum to establish a H exhibition hall on the instant land and the instant F land from the Ansan market. On August 14, 2006, the said museum was designated and publicly notified as an urban planning facility (cultural facilities, museums) on August 14, 2006.

(hereinafter referred to as "the museum of this case"). (e) The museum of this case

The Plaintiff consented to the use of the instant land to B, and B commenced the instant museum construction work on April 26, 2007, and was approved for use on December 7, 2007.

F. B operated the instant museum until December 18, 2012.

G. As a result of the inheritance tax investigation conducted with respect to B from December 2013 to March 2014, the director of the Central District Tax Office changed the land category of the instant land to a site before December 21, 2007. The officially announced land price was KRW 154,00 per square meter for the instant land before the instant subdivision, but increased to KRW 507,00 per square meter after changing the form and quality, and it was confirmed that there was an increase of KRW 507,00 per square meter after changing the form and quality. Article 42(4) of the former Inheritance Tax and Gift Tax Act (amended by Act No. 9916, Jan. 1, 2010; hereinafter “former Inheritance Tax Act”).