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 judgment of the court of first instance cited the same reasoning as that of the judgment of the court of first instance, except for the dismissal or addition of the following contents among the grounds of the judgment of the court of first instance, and thus, it is recognized in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420

Each "Witness" on the grounds of the judgment of the court of first instance shall be the "Witness of the court of first instance".

The 2nd 10 parallels (the Domark is excluded from the number of parallels) " May 8, 2017" shall be " May 1, 2017".

From 3 pages 11 to 13, the following shall apply:

“2) The beneficial shareholder of the instant shares is D. However, E, in the same business relationship with D, needs to acquire the instant shares in order to secure 15% of the profits arising from the instant development project. However, there were legal problems with respect to licensed real estate agents’ business and reporting of real estate transactions, under which E was unable to acquire the instant shares under the name of E, and the Plaintiff was registered as a shareholder under the name of the instant shares in order to resolve the profits of D, the normal management of the instant corporation, and the pressure of funds. Therefore, there is no tax avoidance purpose.

"The Supreme Court 2015Da20064" in the fourth 4th 13th 13th 13th 2 is "the Supreme Court 2015Da20063". Each of the 7th 3rd 3rd 7th 10th 12th 10th 12th 10 "the court of first instance" is "the court of first instance". Each of the 7th 17th 10th 16th 10th 16th 20 "the 41-2" is "the 8th 20th 20th 8th 18th 9th 18th 18th 18th 200 "the 10th 10th 2nd 10th 2nd 10th 2nd 10th 2nd 10th 2nd 2nd 3rd 2nd 3rd 2nd 3rd 2nd 3rd 2nd 3rd 2nd .