1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On July 21, 2014, the Defendant: (a) owned 78,00 shares issued by the Plaintiff Company B (hereinafter “instant company”) with a total of 10,000 shares issued by the Plaintiff and additionally acquired 22,00 shares issued by Nonparty Company’s shares (hereinafter “instant shares”) on July 23, 2012 under the status of oligopolistic shareholders, and did not pay acquisition tax, etc. on the increased shares even though the shareholding ratio increased to 100%; (b) on the ground that the Plaintiff did not pay acquisition tax, etc. on the increased shares; (c) on July 23, 2014, the Defendant imposed acquisition tax, etc. on the Plaintiff on the following grounds: (a) KRW 641,25,120 calculated by multiplying the value of the subject matter of taxation on acquisition tax as of July 23, 2012 by 55%, which is the shares increase by the acquisition of the instant shares; and (d) imposed acquisition tax,960,270 won (including additional tax),

(hereinafter “instant disposition”). (b)

The Plaintiff appealed and filed an appeal with the Tax Tribunal on February 3, 2015 on August 26, 2014, but the Tax Tribunal dismissed the Plaintiff’s claim on July 10, 2015.

[Ground of recognition] Facts without dispute, Gap evidence 1 to 4, 12, Eul evidence 2 and the purport of whole pleadings

2. Whether the instant disposition is lawful

A. On March 10, 2008, the Plaintiff’s assertion changed the name of the instant company after acquiring C on March 10, 2008, and the Plaintiff acquired C shares 100%, and the instant shares equivalent to 22% of them were nominal trust with D in the form of acquiring D from E, and thereafter, D terminated the title trust agreement and restored to its original state on June 24, 2010.

Ultimately, the Plaintiff’s acquisition of the instant shares from D was restored only to the name of the instant shares, which was actually owned by the Plaintiff. Thus, the instant disposition was unlawful due to the absence of the grounds for disposition.

(b) as shown in the attached Form of the relevant statutes;

C. The judgment of this case 1 is the basis for the instant disposition.