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 for the court’s explanation on this part is as follows: (a) the part on “A. C.” (No. 13 to 17 of the judgment of the court of first instance) of the judgment of the court of first instance (No. 2 of the judgment of the court of first instance) is the same as the part on “A.1 of the grounds of the judgment of the court of first instance (No. 3 to 6 of the judgment of the court of first instance)” (No. 2 of the judgment of the court of first instance); and (b) thus, this part is cited pursuant to Article 8(2)

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C. After that, on June 30, 2014, the non-party corporation obtained the rehabilitation plan approval plan (Seoul Central District Court 2013 Ma277) from the Seoul Central District Court on the ground that its management has deteriorated, and according to the above authorization decision: ① Share consolidation (the total number of shares issued by the non-party corporation is 454,522) shall be 10,00 won per common share of 10,000 won per face value; the non-party corporation shall be 30,000 won per common share of 10,000 won per face value; ② Share issuance of new shares pursuant to debt-equity swap (the issuance of new shares by debt-equity swap) (the face value is 10,000 won per common share of 321,678 shares); ③ Share consolidation (the total number of shares issued by the non-party corporation shall be 10,000 won per share); and the non-party corporation shall be 47,000 won per annum (the total shares issued) per 10,47009) per share per annum.

A person shall be appointed.

2. Whether the instant disposition is lawful

A. In light of the purport of Article 30-6(2)2 of the former Restriction of Special Taxation Act that is subject to the imposition of gift tax, the Plaintiff’s assertion that the shares of donated shares are reduced.