1. Of the judgment of the first instance court, the part owned by the Defendants prior to issuance of new shares is reversed by the judgment of remand.

1. Of the Plaintiff’s claim in the trial before remanding, the remainder except for the shares owned by the Defendants prior to capital increase by issuing new shares was already determined by the judgment of remanding, and excluded from the scope of the judgment of this court.

2. The facts subsequent to the facts of recognition are acknowledged either by the parties or by the fact-finding results and the purport of the whole pleadings with respect to Gap's evidence Nos. 1 to 3, 9, 15, Eul's evidence Nos. 1 to 4, 13, and 16 (including each number), the fact-finding results with respect to the head of the Dongsan Tax Office of the first instance court

A. On March 12, 1998, A Co., Ltd. (the representative director is B; hereinafter “A”) acquired from J Co., Ltd. (hereinafter “J”) and K with respect to its factories and ancillary facilities, equipment, fixtures, and land of 14 billion won other than Ulsan-gu L, Ulsan-gu, and 14 billion won.

B. After having taken over J, M as the representative director of J, N as auditors, and O as directors, around 1998, M was held in title with 9,600 shares of J among the total outstanding shares of J 40,000 shares (hereinafter “existing shares”) and 8,800 shares, N,O, and P each of 7,20 shares to Defendant D, the co-born in B, respectively, and the register of shareholders of J was registered as shareholders by Defendant D, M, N,O, and P.

C. On February 20, 2001, MA resigned from the position of the representative director of J, and Defendant D was appointed as the representative director of J.

Defendant D, after his representative director was appointed, appointed pro-Japanese Q as auditor on February 20, 2001, appointed Defendant G, a branch director on April 6, 2002. Around May 15, 2002, Defendant D changed the trade name of J to Defendant I Co., Ltd (hereinafter “I”).

Defendant D transferred 9,600 shares owned by A from A’s trustee M on February 26, 2001, and transferred its ownership to Defendant D on the list of shareholders. Defendant D transferred 7,200 shares from N, a title trustee, and transferred its ownership to Q, which is the seat of Defendant D on the list of shareholders.

In addition, around October 10, 2001, A, a title trustee of A, and P, respectively.