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 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 adding the following matters to the reasoning of the judgment of the court of first instance, and thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the

Part 4, "(a)" shall be added to the first head of the 11th judgment, and the following parts shall be added to the second head of the 5th judgment:

(B) In a case where a corporation whose residual property value falls short of the capital and fails to collect loans to the representative director who is a shareholder as part of the residual property, it is difficult to deem that the amount equivalent to loans has been distributed to the representative director as part of the residual property as part of the liquidation procedures following the closure of business.

(See Supreme Court Decision 201Du30205 Decided June 28, 2012). In full view of the evidence Nos. 2, 2011Du30205 Decided June 28, 201, evidence Nos. 6-1, 6-3, 6-2, and 6-2, the following facts are acknowledged:

(1) B was voluntarily closed by the consent of the representative on May 31, 2007, and was not dissolved or liquidated by the end of May 2011.

② According to the balance sheet (No. 6-1) of the year 2007, the total assets of B were 307,089,058 won, including short-term loans for the officers of this case, and there was no liquidation income amount of 350,000 won.

③ At the time of the closure of B’s business, the Plaintiff owned 31.8% of B’s shares, and the remainder was owned by F, G, and H as a representative director, who began to hold B’s shares while the Plaintiff was appointed as the representative director.

④ On February 3, 2009, the Plaintiff and its directors held a general meeting of shareholders on November 3, 2008 and passed a resolution to reduce the capital amounting to KRW 250,000,000 for short-term loans to shareholders officers of this case among the total capital amounting to KRW 350,000,000, the Plaintiff submitted the minutes of the general meeting of shareholders (No. 3) as explanatory materials.

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