1. The plaintiff's claim is dismissed.

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

Details of the disposition

From August 26, 2013 to November 30, 2013, the director of the regional regional tax office having jurisdiction over litigation and the director of the regional tax office having jurisdiction over the process of litigation conducted the consolidated investigation of corporate tax on the stock company B (hereinafter “B”) registered as the representative director, and the partial investigation of the gift tax on the Plaintiff from December 2, 2013 to January 31, 2014, and on October 6, 2011, C deemed C to have held title trust of 10,000 common shares (in face value 5,000 won per share) issued by B to the Plaintiff, and notified the head of the regional tax office of Busan on March 11, 2014.

On March 11, 2014, the head of the Asia Tax Office imposed a gift tax of KRW 8,146,00 on the Plaintiff (including additional taxes).

(2) On May 3, 2014, the head of the Busan District Tax Office attached the first floor No. 28 (hereinafter “instant real estate”) of the 1st unit, the 1st unit of the 1st unit of the 1st unit of the 1st unit of the 1st unit of the 1st unit of the 1st unit of the 1st unit of the 2014 North

On July 20, 2015, the Defendant sold the instant real estate in KRW 40,100,000, and distributed KRW 9,954,380 to the head of the Asia Tax Office on August 19, 2015 the aggregate of the gift tax and the additional charges incurred until the date of the public auction.

(hereinafter “instant disposition”). On October 6, 2015, the Plaintiff dissatisfied with the instant disposition, filed a request with the Tax Tribunal for a trial against the head of the Asan District Tax Office on October 6, 2015, but was dismissed on June 29, 2016.

On September 8, 2016, within 90 days from the date on which the notice of dismissal was received, the Plaintiff filed a lawsuit seeking revocation of the instant disposition with the head of the Asan District Tax Office as the Defendant and with the competent court 2016Guhap1327. On July 12, 2017, the Plaintiff received a judgment of retirement on the ground that the Plaintiff filed a lawsuit against the head of the Asan District Tax Office, who is not qualified as the Defendant.

After the plaintiff appealed against the above judgment and appealed to the Daejeon High Court 2017Nu12788, on August 21, 2017, the plaintiff corrected the defendant from the head of the tax office Asan District Tax Office to the Korea Asset Management Corporation (current defendant). The above appellate court is the head of the Asan Tax Office due to the correction of the defendant.