1. The defendant's appeal is dismissed.

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

Purport of claim and appeal

1. Purport of the claim.

1. The reasons why the court accepted the judgment of the court of first instance are as follows, except for the dismissal of the grounds for use in this case and the addition of the judgment of the defendant as to the argument in the trial of the court of first instance.

It shall be quoted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

In addition, the second 9 to 10th , the second 9 to 10th , are as follows:

B. Before delisting the Plaintiff’s shares, the Plaintiff granted the Plaintiff’s stock options based on the Plaintiff’s shares by means of treasury stocks delivery method as stipulated in the main sentence of Article 340-2(1) of the

The stock option was replaced with one stock option based on one financial branch stock, and the stock option based on one stock was granted from the beginning after the Plaintiff’s stocks were delisting.

(hereinafter) The instant stock option is based on one financial branch’s shares, which the Plaintiff’s officers and employees exercised, and is related to the disposition indicated in the order. The instant stock option, namely, the method of settling the difference under the proviso of Article 340-2(1) of the Commercial Act; when the Plaintiff’s executives and employees exercise the instant stock option, the difference between the exercising price of the stock option and the real price thereof was operated in cash from the financial branch’s owner; and the Plaintiff agreed to pay the Plaintiff the instant amount of compensation, namely, the cost of exercising the stock option

2. Determination on the assertion added in the trial

A. The Plaintiff asserted that the Defendant would incur double appropriation of the instant amount to the deductible expenses, as the cost of stock compensation was disposed of as personnel expenses at the time of granting the instant stock option.

B. The following facts do not conflict between the parties, or each entry in Gap evidence Nos. 8, 16, and 18.