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1. The part of the judgment of the court of first instance against the plaintiff, which orders payment below, shall be revoked.
The defendant.
Reasons
1. Basic facts
A. On March 21, 2006, the Plaintiff opened an account for securities at the Defendant’s Cheongju Branch, and deposited C Shares 9,527 (hereinafter “instant shares”) at around May 25, 2006 in the said account. On May 201, 2015, the Plaintiff designated D as the manager of the said account.
B. On August 6, 2015, the Ministry of Strategy and Finance announced a tax-related amendment stating that the scope of major shareholders subject to capital gains on transfer of stocks on KOSDAQ as of August 6, 2015 is “where the total market value of stocks owned by the relevant corporation is at least 4 billion won or its shareholding ratio is at least 4% as of the end of the business year immediately preceding the business year in which the date of stock transfer belongs,” and that “where the total market value of stocks owned by the relevant corporation as of the end of the immediately preceding business year is at least 2 billion won or its shareholding ratio is at least 2%,” but the tax-related amendment was made from April 1, 2016. The amendment was amended as of February 17, 2016 under Article 157(4) and (5) of the Enforcement Decree of the Income Tax Act, which is the relevant Act and subordinate statutes.
(4) The term "major shareholder prescribed by Presidential Decree" in Article 94 (1) 3 (a) of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 26982, Feb. 17, 2016) means a person falling under any of the following subparagraphs (hereinafter referred to as "major shareholder"):
1. The total amount of stocks, etc. owned by one stockholder or one investor (hereinafter referred to as "one stockholder") holding stocks or investment shares of a corporation (including preemptive rights and securities depository receipts under paragraph (1); hereinafter referred to as "stocks, etc.") as of the end of the business year immediately preceding the business year in which the date of transfer of stocks, etc. belongs, and by a related party under Article 1-2 (1) and (3) 1 of the Enforcement Decree of the Framework Act on National Taxes (hereinafter referred to as "other stockholders") as of the end of the business year immediately preceding the business year in which the date of transfer of stocks