1. The plaintiff's claim is dismissed.

2. The costs of an additional judgment shall be borne by the Plaintiff.

The Plaintiff, subject to an additional judgment, sought the return of unjust enrichment, such as the stated claim, against the Defendant Republic of Korea. However, this Court’s judgment rendered on July 13, 2018 omitted the judgment on this part, and thus, rendered an additional judgment on this part ex officio in accordance with Article 8(2) of the Administrative Litigation Act and Article 212(1) of the Civil Procedure Act.

Details of the disposition

From December 198, 1998, the Plaintiff is serving as a member of B Co., Ltd. (hereinafter referred to as “Nonindicted Co., Ltd.”), and the Plaintiff is serving as the largest shareholder of Nonparty Co., Ltd and was the representative director

On December 17, 2008, May 20, 2009, and June 12, 2009, the non-party company offered new shares for consideration, and divided the face value of each share from 5,000 to 500 won on June 24, 2009, and completed the registration on KOSDAQ on December 22, 2009.

The Seoul Regional Tax Office (hereinafter “Investigation Office”) conducted a tax investigation on the non-party company (hereinafter “instant investigation”) from September 2012 to October 2012, 2012, and C notified the Plaintiff of the taxation data by deeming that the Plaintiff actually donated 72,00 shares in the Plaintiff’s name, a par value partitioned on December 1, 2009 (hereinafter “instant shares”) in order to meet the requirement for share distribution while promoting the registration of the non-party company’s KOSDAQ on November 28, 2008, and subsequently, by June 12, 2009, each of 2,100 shares were additionally trusted during the three-time capital increase for new shares issued by the non-party company and then on June 24, 2009.

The head of Samsung District Tax Office, as above, held the Plaintiff under title trust with a total of 7,200 shares (hereinafter “instant shares before the instant split-off”) four times from C, and separately received the instant shares from C on December 1, 2009, on December 1, 2012, determined and notified the Plaintiff of gift tax, respectively, on December 1, 2012.

(hereinafter “Initial Disposition”). The Plaintiff shares on December 12, 2012.