1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

1. Basic facts

A. On March 5, 2010, the Defendant is a company incorporated with the trade name “agricultural corporation C”.

B. At the time of establishment, the Defendant issued 10,00 common shares with a face value of 10,000 common shares, among which 5,000 shares were assigned to D, 2,500 shares to the Plaintiff, and the remainder of 2,500 shares to E, respectively, and the register of shareholders was prepared as above.

C. On May 4, 2010, the Defendant’s trade name was changed to the present trade name.

A tax base return on capital gains tax and securities transaction tax (hereinafter “tax base return on capital gains tax and securities transaction tax of this case”) stating that the Defendant’s 1,500 shares among the Defendant’s shares under the Plaintiff’s name was transferred to E on July 1, 2010 to F, respectively, around October 26, 2010, that the transfer of 1,500 shares to F, and the transfer of 5,000 shares to E on July 1, 2010, respectively, was filed with the tax base return on capital gains tax and securities transaction tax that the Defendant’s shares under D were transferred to E on July 1, 2010, and the Defendant’s statement on the change of stocks, etc. in 2010 stated that E owns 9,00 shares and 1,000 shares owned by F.

E. Thereafter, around 2017, 1,000 shares in the name of F are transferred to G, and the Defendant’s register of shareholders as of the date of closing argument in the trial of the political party is written that E holds 9,000 shares and 1,000 shares respectively.

F. Meanwhile, the defendant has not issued share certificates since its establishment until now.

[Ground of recognition] without any dispute, Gap evidence 1, 3, Eul evidence 3 and 5 (including each number in case of additional numbers), Gwangju Tax Office of the court of first instance as a result of the response to the order of submission of tax information about Gwangju Tax Office and Maritime Tax Office, the purport of the whole pleadings

2. Although the Plaintiff did not have transferred 2,500 shares of the Plaintiff to E and F, the Plaintiff’s assertion does not exceed 1,200 shares transfer income tax of this case and securities transaction tax return (in the first instance court’s order to submit taxation information on the Maritime Tax Office), and each share transfer and takeover contract attached to the said return under the name of the Plaintiff.