1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. The reasoning of the court's explanation concerning this case is as stated in the reasoning of the judgment of the court of first instance except for the dismissal or addition of part of the judgment of the court of first instance as stated in the following Paragraph 2. Thus, it is acceptable in accordance with Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

2. In addition, “the withdrawal of the company was an employee of the company of this case” in front of “C” for the second ground of appeal No. 3.

The second ground for appeal is that “before the amendment by Act No. 11609, Jan. 1, 2013” was “before the amendment by Act No. 11845, May 28, 2013.”

The second ground is that " February 26, 2015" in Part 12 of the second ground is " February 27, 2015".

"A evidence No. 7" shall be added to the first sentence (based on recognition) of the third party.

In advance of September 3, 2008, “The shares of the Company in this case shall be transferred and the shares of the Company in this case shall be transferred to a person other than shareholders pursuant to the articles of incorporation of the Company in this case, which shall obtain the approval of the board of directors at the time of transfer of the shares of the Company in this case,” and shall be added “in accordance with the articles of incorporation at the time of the previous 6th 10 June 2008”.

Part 4 " June 7, 2010" in Part 19 of the 4th sentence shall be " June 25, 2010".

Part 6 of the 9th sentence “A 5” shall be understood as “each entry of the evidence No. 5 and 10”.

The 6th part of the 17th part shall be deleted, and the following matters shall be added after the first part of the 18th part:

“The Plaintiff and C are not legally related persons, but the Plaintiff is the representative director of the instant company and C, and it is difficult to see that both sides were in a substantially equal relationship at the time of the instant transaction. There is no detailed explanation or data on the determination of the purchase price of the instant shares through any negotiation procedure by the Plaintiff and C. The articles of incorporation of the instant company include transfer of shares (including transfer of shares to a person other than the shareholder).