1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. The reasons for the finding of the judgment of the court of first instance concerning this case are as stated in the reasons for the judgment of the court of first instance except for the addition of the judgment of the plaintiff as to the assertion that the plaintiff has repeated at the court of first instance as stated in paragraph (2) (However, the "B" of the third party decision of the court of first instance shall be construed as "the shares of this case purchased with profits and surplus"), Article 8(2) of the Administrative Litigation Act, and the main sentence of Article 420 of the Civil Procedure Act shall be cited as it is.

(hereinafter the meaning of the abbreviationd language used in this context is the same as the judgment of the first instance). 2. Additional decision

A. The Plaintiff’s assertion that the resolution of the instant general meeting of shareholders cannot be deemed as the resolution of the general meeting of shareholders stipulated in Article 29-2(3) of the Enforcement Decree of the Inheritance and Gift Tax Act. Thus, the date cannot be deemed as the “date of the resolution of the general meeting of shareholders for the reduction of capital” under Article 29-2(3) of the Enforcement Decree of the Inheritance and Gift Tax Act. The time when the donation profit distributed to the Plaintiff by the Plaintiff cannot be deemed as the “date of the resolution of the general meeting of shareholders for the reduction of capital”; the time when the resolution of the board of directors decided to purchase 18,00 shares from B’s own shares at KRW 54,250 per share

B. 1) In full view of each of the statements in the evidence No. 1-2, No. 1-3, and No. 12, as a whole, D shall hold a board of directors on March 12, 2012 and resolve to purchase 18,000 shares of its own stock from B in total amount of KRW 54,250 per share, KRW 976,500,000 per share for the purpose of retirement (hereinafter “the instant resolution by the board of directors”).

(2) According to the resolution of the board of directors of this case, D purchased 18,000 won in total from B on March 15, 2012, and according to the above facts of recognition, D can be deemed as having reached the resolution of the board of directors of this case on the part of the resolution made at the time of the resolution of the general meeting of shareholders for capital reduction in the procedures for the retirement of shares under the provision on the reduction of capital stock. However, it can be deemed that D’s resolution was made at the resolution of the board of directors of this case.