1. The part of the judgment of the court of first instance against the Defendants shall be revoked, and all of the plaintiffs' lawsuits corresponding to the revocation part shall be revoked.

1. This part of the reasoning of the judgment of the court of first instance is the same as that of the judgment of the court of first instance, except for the following matters among the reasons for the judgment of the court of first instance, and therefore, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of

The "each disposition of this case" in the 3th 7th 7th Happing and 8th Happing (the Domark is excluded from the number of parallels; hereinafter the same shall apply) shall be considered as "each disposition of this case".

2. We examine ex officio prior to the judgment on the plaintiffs' assertion of ex officio determination.

When an administrative disposition is revoked, such disposition shall lose its validity, and no longer exists, and a revocation lawsuit against a non-existent administrative disposition shall be unlawful as there is no benefit of lawsuit.

(2) The Defendants, in accordance with the purport of the judgment of the first instance court after the date of the closing of argument at the trial, shall evaluate the net asset value per share of the instant shares as KRW 0,637 won, and the appraised value per share of the instant shares as KRW 10,637, in accordance with the purport of the judgment of the first instance court (see, e.g., Supreme Court Decisions 2009Du16879, Apr. 29, 201; 2012Du18202, Dec. 13, 2012). However, the Defendants revoked ex officio the part exceeding the amount of each gift tax (including additional tax) indicated in the attached Table 2 in the disposition of each of the instant gift tax made by the Defendants against the Plaintiffs (hereinafter all of the Defendants’ loss portion) (hereinafter each of the instant disposition of each of the instant gift tax), and all of the remaining parts after ex officio revocation of the Plaintiffs’ lawsuit corresponding to each of the disposition of each of the instant gift tax was extinguished, and thus, there was no benefit in litigation.

3. The grounds for this part of the judgment regarding the legitimacy of a disposition are as stated in Paragraph 2 of the reasoning of the judgment of the first instance, except for the deletion or dismissal of the following contents among the grounds for the judgment of the first instance. As such, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 4

4. Parts from 14 degrees to 5 degrees shall be deleted.

Article 63. Doctrine of 8 Myeonctrine.