1. The plaintiff's appeal is all dismissed.

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

Purport of claim and appeal

The first instance court.

1. Basic facts

A. The Plaintiff is a company with the purpose of aggregate extraction business, soil industry, etc., and the Plaintiff is a joint Defendant B Co., Ltd. of the first instance trial (hereinafter “B”).

) E development projects (hereinafter referred to as “instant development projects”)

(2) Defendant C Co., Ltd. (hereinafter “Defendant C”) (hereinafter “Defendant C”) held capital of KRW 5,00,000 (one share, KRW 10,000, total number of issued shares, KRW 500,000) under Article 51-2(1)9 of the Corporate Tax Act for the purpose of implementing the instant development project as a project financial investment company and a special purpose corporation established on November 27, 201, and for the purpose of establishing, raising, and operating, managing, and supporting the instant development project. 2) Defendant C Co., Ltd. (hereinafter “Defendant C”) held capital of KRW 5,00,000 (one share, KRW 10,000, total number of issued shares, KRW 50,000, KRW 700 of the issued shares, KRW 50,000 of the issued shares, and KRW 50,500,000 of the issued shares, each of which is one of its respective shares.

3) Defendant D Co., Ltd. (hereinafter “Defendant D”)

(B) For the purpose of implementing the instant development project, the company was established on May 21, 2015 with capital of KRW 1,000,000 (one share price of KRW 10,000, the total number of outstanding shares, and KRW 100) and Defendant C was in possession of all outstanding shares at the time of its establishment. B. The progress of the instant development project was 1) If H and J (hereinafter “J”) were to establish a special purpose corporation for the implementation of the instant development project by creating K Complexes with H and J (hereinafter “the instant land”) on land listed in the separate sheet (hereinafter “the instant land”), the company is to make recommendations and provide administrative support necessary for the process to purchase the instant land from the Korea Land and Housing Corporation.