1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

Judgment of the first instance.

1. The reasons why the court should explain this part of the disposition are as follows: “(i) the Defendant revoked the first taxation disposition ex officio on November 2, 2015 and notified the Plaintiff on November 3, 2015; and (ii) the Plaintiff withdraws the lawsuit in this case on the part of the first taxation disposition at the trial; and (iii) the 4th 18th 14th son is the same as the corresponding part of the judgment in the first trial, except where “15” is deemed as “15”, and thus, this part of the judgment is cited pursuant to Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. Whether a secondary taxation disposition is lawful.

A. The Plaintiff’s assertion 1) At the time of the transfer of the instant shares, B continued to increase the value of the issued shares due to the increase in net assets, and it was anticipated that such trend will continue in the future, and there were reasonable grounds in light of the transactional practice, since the price of the instant shares subject to transfer was determined based on the ordinary market price by comprehensively taking into account the impact on the management right due to the transfer of the instant shares, etc. The Defendant also imposed capital gains tax on the transfer of the instant shares. However, while imposing capital gains tax, the Defendant imposed capital gains tax on the transfer of the instant shares on KRW 1,022,941,360, not KRW 1,622,878,360, which is the market price of the shares subject to transfer,

3. According to the main sentence of Article 26(9) of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act, in a case where a property is acquired by transfer between an individual who is a related party and a corporation, gift tax under Article 35 of the former Inheritance Tax and Gift Tax Act shall not be imposed in cases where Article 52 of the latter Enforcement Decree of the Corporate Tax Act is not applicable to the acquisition of the property between an individual who is a non-related party and a corporation. Therefore, even in cases where a property is acquired by transfer, gift tax under Article 35 of the former Inheritance Tax