1. The plaintiff's claim of this case is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. On July 14, 2010, B Co., Ltd. (hereinafter “instant company” was changed from C Co., Ltd. on April 14, 2014 and without distinguishing before and after the change, issued bonds with warrants (hereinafter “instant bonds with warrants”) with the following content (the same content was published to the Korea Exchange) and D Co., Ltd (hereinafter “D”) on the same day.

The type of bonds: The third-time issuance price of bonds with non-guaranteed interest rate of 10 billion won: 100% of the total face value of bonds: 100% of the face value of bonds: the due date of July 14, 2010: the issuance price of bonds: the exercise price of preemptive rights of private placement: the period for exercising preemptive rights of 597 won per share from July 14, 201 to June 14, 201: The sale price of bonds with warrants of 00 billion won per share - the total face value of bonds with non-guaranteed interest rate of 00 billion won per share: the sale price of bonds with warrants of 00 billion won per share (2.5 billion won per share): the sale price of bonds with warrants of 05 billion won per share from the date of issuance 200 billion won per share (2.5 billion won per share) - The other party to sale and the largest shareholder of the issuing company shall be 05 billion won per share ratio of 13.1 billion won per share of the company in this case.

The Plaintiff, on May 31, 2012, deemed that the gains from conversion of stocks acquired by exercising the preemptive right of this case fall under Article 40(1)2(b) of the former Inheritance Tax and Gift Tax Act (Amended by Act No. 13557, Dec. 15, 2015; hereinafter “former Inheritance Tax Act”), and paid gift tax 1,169,251,929 to the Defendant on May 31, 2012.

The defendant is gift tax.