1. The part against the plaintiff which is revoked under the judgment of the court of first instance shall be revoked.

The defendant on October 9, 2012 is against the plaintiff.

1. The reasoning of the judgment of the court of first instance is the same as the reasoning of the judgment of the court of first instance, except for the dismissal or addition of the following contents among the grounds of the judgment of the court of first instance. Therefore, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420

① According to Chapter 14 of Chapter 2, “C” is added to “Based on the net asset value of the instant company calculated on the basis of the book value prescribed by Article 55(1) of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act (amended by Presidential Decree No. 22151, May 4, 2010; hereinafter “Enforcement Decree of the Inheritance Tax and Gift Tax Act”).

(2) On the 4th page "3,983,904,00" shall be changed to "3,893,904,00".

③ From the 6th page 16th to the 6th page 19th page “,” the Defendant’s book value of the structure is lawful to include the above book value in the net asset value of the instant company, inasmuch as there is no evidence to verify the market value of the structure.”

(4) On the 7th page "1, 2, and 3", the following shall be added to "A evidence 12-1 through 14-7."

(5) The interval between Chapters 7 and 8, and 9, shall be as follows:

“The following shall be deemed to apply to the instant land and buildings:

Article 55 of the Enforcement Decree of the Inheritance and Gift Tax Act provides that "The book value, which is the basis for calculating the net asset value, refers to the value obtained by subtracting the depreciation costs from the acquisition value."

However, in calculating the net asset value of the company of this case, the value recognized by the defendant as the book value of the land and building of this case is not the acquisition value, but the value of the land and building of this case calculated by reflecting the appraisal value by the appraisal corporation on the land and building of this case as of April 3, 2009, not the acquisition value, and as seen earlier.

Therefore, the value of the instant land and buildings in the balance sheet as of December 31, 2009 by the instant company.