1. The defendant's appeal is dismissed.

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

Purport of claim and appeal

1...

1. The reasoning for the court’s explanation concerning this case is as stated in the reasoning for 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 set forth in the following Paragraph 2. Thus, it is acceptable to accept this as it is in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

(hereinafter the meaning of the abbreviationd language used in this context is the same as the judgment of the first instance). 2. The part of the second 2-3 main reason is “(the trade name was changed in order from “Co., Ltd. Daxx to “Co., Ltd.” to “Prax Co., Ltd.”, “Co., Ltd. Co., Ltd. Co., Ltd.’s pocket book”, and “Seoul Rik”).”

Part 1 of the Schedule above the fourth page " June 23, 2008" shall be deemed to be " June 24, 2008".

The "15.79 billion won" in the 7th parallel 20th parallel is "15,791,228,800 won", the "15,11,450,00 won" in the 21 parallel 21 parallel is "15,111,678,800 won", and the "15.79,1 million won" in the 8th parallel 1 parallel 8th parallel 1 is "15,791,228,800 won", respectively.

“The amount shall be added to the limit of KRW 15,11,678,800 in the preceding part of the “gross Profit” in Part 8.16.

Part 11. The following shall be added to Part 18 below:

(D) Liquidation income of a merged corporation and merger evaluation marginal profit of a merged corporation are all imposed on the opportunity of merger as the amount of asset increase generated during the period of assets holding of a merged corporation. If liquidation income of a merged corporation is generated, if liquidation income of a merged corporation is subject to taxation of merger marginal profit under Articles 14(1)1(c) and 12(1)1 of the former Enforcement Decree of the Corporate Tax Act unless liquidation income is deducted from the merger marginal profit under Articles 14(1)1(c) and 12(1) of the former Enforcement Decree of the Corporate Tax

However, the total cost of merger received by stockholders of an extinguished corporation from the merged corporation as of the date of the merger registration of the extinguished corporation.