1. The plaintiff's primary claim and the conjunctive claim are all dismissed.

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

1. Details of the disposition;

A. On February 2, 2004, the Plaintiff acquired 5,600 shares of the Plaintiff Company from B, who is the representative director of the Plaintiff Company, for KRW 1,383,200,000 per share (hereinafter “acquisition of shares of this case”) (hereinafter “acquisition of shares of this case”).

B. As a result of the tax investigation with respect to the Plaintiff, the Defendant deemed that the acquisition of the instant shares does not meet the requirements for acquiring treasury shares under Article 341 of the former Commercial Act (amended by Act No. 10600, Apr. 14, 2011; hereinafter the same), and determined that the acquisition price of the instant shares constitutes a loan that was paid to a person with a special relationship without connection with his/her business, and included the amount of the said acquisition price in KRW 572,64,80 (including additional tax for KRW 124,488,000, KRW 117,572,00, 200, KRW 117,572,000, KRW 117,572,000, KRW 117,572,000, KRW 117,572,000, corporate tax for 2012, KRW 979, KRW 209, KRW 2098 (hereinafter referred to as additional tax for 204).

(hereinafter “instant disposition”). C.

The Plaintiff was dissatisfied with the notice of change in the amount of income and the disposition of imposition on November 1, 2013, and filed an appeal with the Tax Tribunal on March 19, 2014. However, the Tax Tribunal dismissed the application on December 3, 2014.

[Reasons for Recognition] Facts without dispute, Gap evidence 1, 2 (including each number), Eul evidence 1, 2 (including each number), the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's right to claim the return of the purchase price of the shares of this case is a commercial claim.