1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. The reasoning of the judgment of the court of first instance cited the same reasoning as that of the judgment of the court of first instance, except for adding the following matters to the reasoning of the judgment of the court of first instance, and thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the

Part 12, paragraph 11, the following shall be added:

[The plaintiff asserts that the disposition of this case, which assessed the shares of this case based on D's book value, of the company B prior to the division, is unlawful, since the balance sheet was not prepared at the time of the transfer of shares in this case at the trial, and there was no "book value" under Article 55 (1) of the former Enforcement Decree of the former Inheritance and Gift Tax Act. However, ① The newly incorporated company due to the division of the company succeeds to the rights and obligations of the divided company as prescribed by the division plan (Article 530-10 of the Commercial Act), Article 530-7 of the Commercial Act provides that the director of the divided company shall disclose the "the divided portion balance sheet" 6 months prior to the date of the registration of the division at the time of the general meeting of shareholders; ② under the circumstances of B's balance sheet without the completion of the registration of division before the date of the registration of the division, based on the above book value of D's new shares as of June 30, 2008.

2. Conclusion, the plaintiff's claim of this case shall be dismissed as it is without merit.