Busan Co., Ltd. (Attorney Lee Dong-dong, Counsel for defendant-appellee)

[Defendant-Appellee] The Head of Simsan-do (Law Firm Han field, Attorney Kang Byung-jin, Counsel for defendant-appellee)

April 30, 2009

Daejeon District Court Decision 2002Guhap2644 Delivered on June 23, 2004

Daejeon High Court Decision 2004Nu1757 Delivered on December 8, 2005

Supreme Court Decision 2006Du1166 Decided January 30, 2009

1. The defendant's appeal is dismissed.

2. The defendant bears the total costs of the lawsuit after the filing of the appeal.

1. Purport of claim

The disposition of imposition of acquisition tax (including additional dues) of KRW 5,587,974,210 as stated in the attached Form “the details of imposition of acquisition tax” (including the Plaintiff on March 26, 2002) that the Defendant rendered to the Plaintiff on March 26, 200 shall be revoked. (The Plaintiff corrected the purport of the disposition

2. Purport of appeal

The judgment of the first instance is revoked. The plaintiff's claim is dismissed.

1. Quotation of judgment of the first instance;

The reasoning of this judgment is as follows, with the exception of inserting evidence and evidence Nos. 9 and 10, for the reasons of the judgment of the court of first instance, and with the exception of inserting evidence No. 9 and evidence No. 10 between “each 1, 2, 3, and 10” and “the purport of the entire pleading”, the reasoning of this judgment is as follows.

2. The addition;

C. On July 26, 2002, the Defendant sold the remaining property of the non-party company to the Plaintiff at a public sale price, and issued a notice of the change in the amount of tax to be paid to the non-party company to the second taxpayer (payment) by reducing the amount of tax to be paid by the Plaintiff in total to KRW 5,587,974,210 as shown in the attached Form “the details of imposition of acquisition tax”.

3. Conclusion

Therefore, the judgment of the first instance that accepted the plaintiff's claim is just, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.

[Omission of Imposition of Acquisition Tax]

Judges Cho Soo-soo (Presiding Judge) Maximum index