1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On December 17, 1998, Hyundai Comprehensive Finance Co., Ltd. (hereinafter “Modern Comprehensive Finance Co., Ltd., and the name of the Co., Ltd. is omitted), Gangwon Bank, and Choung Bank agreed that the method of the merger would merge with the Hyundai Comprehensive Finance Co., Ltd. (hereinafter “Modern Finance”), and that the Hanwon Bank would be a corporation in which Hanwon Bank would be merged with the Hanwon Bank, and that the Hanwon Bank would be a corporation in which Kuwon Bank will continue to exist.

On February 11, 1999, the Gangwon Bank merged modern comprehensive financing pursuant to the above agreement, and on May 10, 1999, the Chowon Bank concluded a merger contract with the Gangwon Bank on May 10, 199, and registered the merger procedure on September 15, 199 after completing the merger procedure.

On the other hand, the Plaintiff, a shareholder holding 2,310,159 shares of Hyundai Comprehensive Finance, received shares 12,448,037 shares of Gangwon Bank following the merger of Gangwon Bank and Hyundai Comprehensive Finance. In addition, the Plaintiff received shares of Gangwon Bank in return for the merger between Gangwon Bank and Cho Ho Bank.

B. 1) During the process of a merger, Gangwon Bank that combines modern comprehensive finance is entitled to the special rural development tax equivalent to 20% of the corporate tax exempted at the time of the merger of modern comprehensive finance (hereinafter “special rural development tax of this case”).

) The Plaintiff succeeded to the obligation to pay. A shareholder of the Hyundai Comprehensive Finance is the same manner as the Plaintiff, which is the shareholder of the Gangwon Bank, the Hyundai Heavy Industries, Hyundai Construction, Hyundai Industrial Development, and Hyundai Motor (hereinafter referred to as “corporate shareholders”).

(1) On August 10, 1999, the Plaintiff and the Plaintiff agreed to preserve the special rural development tax (hereinafter “the first agreement”).

(1) The special rural development tax and the interest related thereto (hereinafter referred to as “the preservation obligation of this case”) shall be drawn up and drawn up to the Cho Heung Bank.

The agreement was jointly and severally agreed to pay Gap, Gangwon bank: Eul, and shareholders of Gangwon bank: Byung (the obligation to compensate for an amount equivalent to this tax). Article 3 (the obligation to compensate for an amount equivalent to this tax).