1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

1. The reasoning of the judgment of the court of first instance cited this case is as follows, except for adding the judgment of the court of first instance as to the assertion that the plaintiff is liable to pay in the court of first instance as the grounds for appeal, and thus, it is consistent with the reasoning of the judgment of the court of first instance. Thus, it is acceptable in accordance with the main

2. Determination on the grounds for appeal

A. As the grounds for appeal, the Plaintiff asserts that, in the case of the instant taxation disposition based on the provision of the Enforcement Decree of the instant case, its defect is serious and apparent and invalid.

B. However, in light of the following circumstances, there is room for dispute over the interpretation of the provisions of the Enforcement Decree of this case, since the legal principles that the provisions of the Enforcement Decree of this case cannot be applied at the time of the instant taxation are not clearly revealed, and therefore, even if the tax authority to which the Defendant belongs erroneously construed it, it cannot be said that the defect is evident.

Ultimately, in the instant taxation disposition, the Plaintiff’s claim based on the premise that the defect is serious and apparent is null and void is without merit.

1) In light of the developments leading up to the amendment of Article 41(1) of the former Inheritance and Gift Tax Act (in cases where a shareholder or an investor of a specific corporation obtains profits as prescribed by the Presidential Decree) and the contents of the text, etc. thereof, it appears that the instant enforcement decree is intended to be valid through the amendment of the Act, taking into account the purport of the en banc Decision 2006Du19693 Decided March 19, 2009, Supreme Court en banc Decision 2006Du19693 Decided March 19, 209 (general, even if a statutory order which has the effect upon delegation of the Act becomes null and void due to lack of the grounds for delegation of the Act, from the time when the basis for delegation is granted by the amendment of the Act,

(2) Article 41(1) of the former Inheritance and Gift Tax Act and the amended Inheritance and Gift Tax Act are shareholders, etc. of a specific corporation.