1. Among the lawsuits for retrial of this case, the part concerning the grounds for retrial under Article 451 subparagraph 9 of the Civil Procedure Act shall be dismissed.

2...

1. The following facts are apparent in the records or significant to this Court:

On December 10, 2014, the Plaintiff (hereinafter “instant company”) newly granted 18,000 shares (hereinafter “shared shares”) by increasing its capital on December 10, 2014 (hereinafter “instant capital increase”); and 5,000 shares out of 9,00 shares that the Plaintiff, a member of the instant company, could have been acquired by giving up its subscription to 5,00 shares; and the Plaintiff acquired a total of 14,00 shares with the said forfeited shares allocated to 5,00 shares.

B. Around 2016, the director of the Busan Regional Tax Office investigated the change in the number of shares held by the instant company. On the ground that the Plaintiff’s allocation of forfeited shares with the instant capital increase to KRW 5,000 constitutes a donation of profits arising from capital increase under Article 39(1)1(a) of the former Inheritance Tax and Gift Tax Act (amended by Act No. 13557, Dec. 15, 2015; hereinafter “former Inheritance Tax Act”), the value of donated property was calculated as KRW 487,830,00.

C. On August 11, 2016, the Defendant notified the Commissioner of the Busan Regional Tax Office of taxation data to impose gift tax of KRW 116,578,430 (= gift tax of KRW 30,012,430 (additional tax)) on the Plaintiff (hereinafter “instant disposition”).

On March 29, 2017, the Plaintiff filed a lawsuit against the Defendant on March 29, 2017 against the Head of the Busan Regional Tax Office and the Commissioner of the National Tax Service for the same judgment as the claim stated in the purport of the claim.

E. On April 18, 2018, the Changwon District Court rendered a judgment to the effect that “the Defendant’s imposition of KRW 116,578,430, which was imposed on the Plaintiff on August 11, 2016, in excess of KRW 7,221,00, is revoked” (2017Guhap341).

F. The Defendant appealed against the above judgment, and the Busan High Court, the appellate court, on August 22, 2018.