2. The costs of the lawsuit are assessed against the defendant.

A. On December 24, 2004, the Plaintiff, an unlisted corporation, participated in capital increase and paid a total of KRW 440 million ( KRW 500 million per share) as capital increase and allocated 88,000 new shares (hereinafter “instant shares”) to the Plaintiff, a non-listed corporation (hereinafter “instant shares”).

B. On December 14, 2004, the director of the Seoul Regional Tax Office confirmed that the AA Information System (hereinafter “AA Information”) of the company of this case transferred the shares of this case 92,107 to DoD, a joint representative director of the company of this case, KRW 18,300 per share. The above amount shall be regarded as the value per share before the company's capital increase, assessed as 11,812 won per share after the capital increase pursuant to Article 29 (3) 1 (a) of the Enforcement Decree of the Inheritance Tax and Gift Tax Act (hereinafter "the Inheritance Tax and Gift Tax Act"), and assessed as 11,812 won per share after the capital increase pursuant to Article 29 (3) 1 (a) of the Enforcement Decree of the Inheritance Tax and Gift Tax Act (hereinafter "the Inheritance Tax and Gift Tax Act"). On January 2, 2009, the plaintiff reported the total amount of KRW 11,812 won per share, KRW 59,4500 won (=6,81200 won).4).5

[Ground of recognition] Facts without dispute, Eul evidence Nos. 1-6, Eul evidence No. 4, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

(1) AA information acquired shares for the purpose of the merger of the company of this case, and obtained the shares for the purpose of which the results of the company of this case rapidly aggravated due to the criticism of the minority shareholders and the sudden aggravation of the company of this case for 2004, and subject to the condition that AA information takes over the PC maintenance business of the company of this case in KRW 1,490,000,000 on the condition that D will take over the PC maintenance business of the company of this case in KRW 1,300,000,000. Thus, the amount above cannot be deemed as "the value that is generally recognized as being traded freely between many and unspecified persons" under Article

(2) In 2004, the company’s performance of the instant case sharply aggravated, and as a result, the Plaintiff was unable to gain any profit by accepting the instant shares, and thus, the instant disposition is in violation of the principle of substantial taxation.

(b) Related statutes;

The entries in the attached Table-related statutes are as follows.

C. Determination

In light of the overall purport of oral arguments, Gap's evidence Nos. 1 through 5 and Eul's evidence No. 3, the Gap's information acquired 92,107 shares (19.94%) from E on July 13, 2003 at KRW 18,00 per share, and it transferred 18,300 won per share to Do governor who is the joint representative director of the company of this case on December 14, 2004. Since it is difficult for the company of this case to conclude a contract of this case to transfer 1,49,000 won to 1,40,000 won with 140,000,000 won and 10,000 won and 1,000,000 won and 1,000,000 won and 1,000,000 won and 2,00,000 won and 1,000,00 won and 2,04.

3. Conclusion

Therefore, the defendant's disposition of this case, which assessed the value per share after capital increase based on the sales price of the above shares, is unlawful. Thus, the plaintiff's claim of this case seeking its revocation is reasonable, and it is so decided as per Disposition.