1. The part against the defendant in the judgment of the court of first instance is revoked, and the plaintiff's claim corresponding to that part is dismissed.

2...

1. Details of the disposition;

A. The Plaintiff initially held 72,00 shares, 36% of the shares issued by B Co., Ltd. (hereinafter “B”), 200 and 000 shares (a par value of 5,000 shares per share), and the Plaintiff’s wife C owned 28,00 shares, 14% of the shares generated by Nonparty Co., Ltd.

B. However, on May 27, 2011, the statement of changes in stocks, etc. submitted by the non-party company to the director of the Si interest office upon filing a corporate tax return for the business year 201, stating that the Plaintiff acquired 28,000 shares issued by the non-party company from D, other shareholders of the non-party company, and the number of shares owned by the non-party company increased to 100,000 shares, which is 50

C. Accordingly, the Defendant: (a) deemed that the Plaintiff’s acquisition of the above shares exceeds 50/100 of the total number of outstanding shares of the non-party company; (b) deemed that the Plaintiff became an oligopolistic shareholder under Article 47 subparag. 2 of the former Framework Act on Local Taxes (amended by Act No. 10468, Mar. 29, 201; hereinafter the same) due to the Plaintiff’s acquisition of the shares, and accordingly, (c) notified the Plaintiff of additional taxes pursuant to Articles 7(5) and 10(4) of the former Local Tax Act (amended by Act No. 10924, Jul. 25, 2011; hereinafter the same shall apply); and (d) Article 11(1) of the former Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 22880, Apr. 6, 201; hereinafter the same shall apply) by multiplying the Plaintiff’s share ratio in the real estate, etc. of the non-party company; (d) 46,3830 won and additional taxes (30.

[Ground of recognition] Facts without dispute, Gap evidence 1-4, Gap evidence 3-1, 2, Eul evidence 1 and 2, Eul evidence 3-1 through 7, and the purport of the whole pleadings

2. Whether the instant disposition is null and void

A. The plaintiff's assertion is from D to the non-party company's shares 28.