1. All appeals filed by the plaintiff and the defendants are dismissed.

2. The costs of appeal shall be borne by each party.

purport, purport, and.

1. The reasoning of the court’s explanation of this case is as follows, except where the two-way 12 to 16 of the judgment of the court of first instance is used as follows, and thus, it is identical to the reasoning of the judgment of the court of first instance. Thus, this is acceptable in accordance with the main sentence of Article 420 of the Civil Procedure Act.

1) On May 21, 2013, the director of the Daejeon Regional Tax Office issued a prior notice of gift tax imposition (e.g., tax notice) to Defendant A on the ground that “the price for capital reduction that the Defendant Company paid to its shareholders in the course of capital reduction over three occasions from 2009 to 2010 was significantly lower than the market price calculated by supplementary assessment methods, thereby causing a gift of profits from capital reduction to Defendant A having a special relationship.”

A person shall be appointed.

2. In conclusion, the judgment of the court of first instance is legitimate, and all appeals filed by the plaintiff and the defendants are dismissed as it is without merit. It is so decided as per Disposition.