유상증자를 통한 지주회사 전환과정에서 청구인들이 보유하고 있던 주식을 현물출자하고 지주회사의 신주를 교부받은 것에 대하여, 청구인들이 저가로 신주를 인수하여 이익을 증여받은 것으로 보아 증여세를 부과한 처분의 당부

1. 처분개요가. 청구인 OOO의 어머니)는 상장회사인 주식회사 OOO의 주주였고, 주식회사 OOO는 다음 <표1>과 같이 2006.9.9. 주식회사 OOO(「독점규제 및 공정거래에 관한 법률」에 의한 지주회사 전환을 위해 분할·존속된 상장회사이고, 이하 “OOO”라 한다)와 주식회사 케이이씨(제조업 부문을 분할하여 신설된 비상장회사로서 2006.10.16. 재상장되었고, 이하 “OOO”라 한다)로 인적분할(분할되는 회사의 주주가 분할신주배정 기준일 현재의 지분율에 비례하여 분할된 회사의 주식을 배정받는 방식이고, OOO의 분할비율은 0.24999997 및 0.75000003이다)되었으며, 이후 OOO를 자회사로 전환하기 위하여 2006.12.20. OOO 주주 중 청구인들 및 주식회사 OOO(이하 “OOO”라 한다)를 대상으로 현물출자에 의한 유상증자를 실시하였다.<표1> 인적분할 및 유상증자 내역OOO 나.

OOO는 지주회사 전환을 위한 2006.12.20. 유상증자시 신규발행하는 6,939,943주(1주당 액면가액 500원) 및 현물출자 대상인 OOO 발행주식 9,909,876주(1주당 액면가액 500원)에 대하여「증권거래법」제190조의2및「유가증권발행 및공시 등에 대한 규정」제57조 제2항 제3호·제4항 제3호에 따라 이사회결의일(2006.12.12.) 전 1개월간 평균 종가, 1주일 평균 종가, 최근일 종가를 산술평균한 가액과 최근일 종가 중 낮은 가액인 1,635원 및1,145원을 각각 신주 발행가액 및 현물출자가액으로 하여 다음 <표2>와같이 청구인들 및 OOO만을 대상으로 유상증자를 실시하였다.<표2>OOO유상증자 내역OOO의 유상증자 : 신주 6,939,943주 × 발행가액 1,635원 = 11,346,806천원**청구인들 및 OOO의 현물출자 : OOO 9,909,876주 × 평가액 1,145원 = 11,346,808천원다.

처분청은 OOO가 2006.12.20. 위와 같이 신주 6,939,943주를 현물출자에 의해 신규로 발행하면서 청구인들의 기존 지분율을 초과하여 주식을 배정(OOO 3,763,323주, OOO 1,343,620주)하였고, 유상증자 당시 OOO의 1주당 평가가액이 1,778원임에도 시가보다 낮은 1주당 1,635원에 신주를 발행하였다 하여,청구인들이OOO의 유상증자를 통해 신주를 저가인수하여 기존주주들로부터 이익을 증여받은 것(초과배정한 1주당 143원)으로 보아 다음 <표3>과 같이 2006.6.20. 증여분 증여세 합계 141,139,190원(OOO113,845,600원,OOO 27,293,590원)을 결정·고지하였다.<표3> 증여세 부과처분 내역OOO라. 청구인들은 이에 불복하여 2011.5.9. 심판청구를 제기하였다.

2. 청구인들 주장 및 처분청 의견가. 청구인들 주장(1) 「상속세 및 증여세법」(이하 “상증법”이라 한다) 제39조 제1항 제1호 및 제39조의3 제1항 제1호에서 주식을 시가보다 낮은 가액으로 인수하는 경우에 「상속세 및 증여세법 시행령」(이하 “상증법 시행령”이라 한다) 제29조 제2항 및 제29조의3 제2항에 따라 증여이익을 산정하여 이익을 얻은 사람에게 증여세를 부과하도록 하고 있고,상증법 시행령 제29조제2항 제1호 가목 단서에서 주권상장법인의 경우로서 증자 후의 1주당 평가가액이 본문의 산식에 의한 가액보다 적은 경우에는 당해 가액을 적용하도록 규정하고 있는바,처분청은OOO의 신주의 시가를 증자 전의 1주당 평가가액 1,828원에 의하여 본문의 산식에 따라 1주당 가액을 1,778원으로 산정하여 청구인들의 증여이익을 계산하였으나, 위 단서에 따른 증자 후의 1주당 평가가액 1,535원에 의하여 증여이익을 산정하면 신주 발행가액 1,635원보다 낮아 증여이익이 부수로 산정됨에도 청구인들에게 증여세를 부과함은 잘못이므로 과세처분을 취소하여야 한다.(2) 「증권거래법」 및 관련 「유가증권 발행 및 공시 등에 관한 규정」제57조는 상장법인이 자본조달을 용이하게 하고, 나아가 건전한 재무구조를 달성하기 위한 취지인바, OOO는 이와 같은 법령을 성실하게 준수하여 신주의 발행가액을 1,635원으로 정하였음에도 단순히 상증법에 의한 평가가액보다 낮다는 이유만으로 증여세를 부과하는 것은 부당하다.

나. 처분청 의견(1)상증법 제39조의3제1항 제1호는 현물출자에 의하여 법인이 발행한 주식을 시가보다 낮은 가액으로 인수하는 경우 당해 이익에 상당하는 금액을 그 이익을 얻은 사람의 증여재산가액으로 하도록 규정하고 있는바, 한국전자홀딩스의 유상증자시 신주발행가액이 1주당 1,635원이고, 현물출자 후의 1주당 평가가액이 1,778원이므로 현물출자에 의한 청구인들의 증여이익 730,290천원(초과배정받은 주식수 5,106,943×차액 143원)에 대하여 증여세를 과세함은 정당하다.(2) 「유가증권 발행 및 공시 등에 관한 규정」은 신주발행 조건 및 청약권유 절차의 공정성을 확보하기 위한 것으로서 이 절차에 따라 유상증자를 하였다고 하여 그 발생가액을 상증법상의 시가로 볼 수 없으므로 관련 청구주장은 이유없다(조심 2010중1694, 2010.10.29. 참고).3. 심리 및 판단가.

쟁점(1) 증자후의 1주당 평가가액이 신주발행가액보다 낮아 증여이익이 없다는 청구주장의 당부(2) 청구인들이 적법한 신주발행가액에 의하여 주식을 인수하였음에도 상증법상의 보충적 평가가액보다 낮다는 이유만으로 증여세를 부과함은 부당하다는 청구주장의 당부나. 관련법령(1) 상속세 및 증여세법제39조【증자에 따른 이익의 증여】① 법인이 자본(출자액을 포함한다. 이하 이 조 및 제39조의2에서 같다)을 증가시키기 위하여 새로운 주식 또는 지분(이하 이 조에서“신주”라 한다)을 발행함에 따라 다음 각호의 1에 해당하는 이익을 얻은 경우에는 당해 이익에 상당하는 금액을 그 이익을 얻은 자의 증여재산가액으로 한다.

1.신주를 시가(제60조 및 제63조의 규정에 의하여 평가한 가액을 말한다. 이하 이 항 및 제40조에서 같다)보다 낮은 가액으로 발행하는 경우에는 다음 각목의 1에 해당하는 이익다. 당해 법인의 주주가 아닌 자가 당해 법인으로부터 신주를 직접 배정(「증권거래법」에 의한 인수인으로부터 당해 신주를 직접 인수·취득하는 경우를 포함한다. 이하 이 항에서 같다)받거나,당해 법인의 주주가 그 소유주식수에 비례하여 균등한 조건에 의하여 배정받을 수 있는 수를 초과하여 신주를 직접 배정받음으로써 얻은 이익제39조의3【현물출자에 따른 이익의 증여】① 현물출자에 의하여법인이 발행한 주식 또는 지분(이하 이 조에서 “주식 등”이라 한다)을인수함에 따라 다음 각호의 1에 해당하는 이익을 얻은 경우에는 당해이익에 상당하는 금액을 그 이익을 얻은 자의 증여재산가액으로 한다.

1.주식 등을 시가(제60조 및 제63조의 규정에 의하여 평가한 가액을 말한다. 이하 이 조에서 같다)보다 낮은 가액으로 인수함에 따라 현물출자자가 얻은 이익② 제1항에서 규정하고 있는 이익의 계산방법, 특수관계에 있는 주주또는 출자자의 범위 등에 관하여 필요한 사항은 대통령령으로 정한다.제63조【유가증권 등의 평가】① 유가증권 등의 평가는 다음 각호의 1에서 정하는 방법에 의한다.

1. 주식 및 출자지분의 평가가.한국증권거래소에서 거래되는 주식 및 출자지분은 평가기준일 이전·이후 각 2월간에 공표된 매일의 한국증권거래소 최종시세가액(거래실적의 유무를 불문한다)의 평균액. 다만, 평균액 계산에 있어서 평가기준일 이전·이후 각 2월의 기간 중에 증자·합병 등의 사유가 발생하여 당해 평균액에 의하는 것이 부적당한 경우에는 평가기준일 이전·이후 각 2월의 기간 중 대통령령이 정하는 바에 따라 계산한 기간의 평균액에 의한다.

(2) 상속세 및 증여세법 시행령제29조【증자에 따른 이익의 계산방법 등】③ 법 제39조 제1항의 규정에 의한 이익은 다음 각호의 구분에 따라 계산한 이익으로 한다. 다만, 증자 전·후의 주식 1주당 가액이 모두 영 이하인 경우에는 이익이 없는 것으로 본다.

1.법 제39조 제1항 제1호가목 및다목에서 규정하고 있는 이익 : 가목의 규정에 의하여 계산한 가액에서 나목의 규정에 의한 가액을 차감한 가액에 다목의 규정에 의한 실권주수 또는 신주수를 곱하여 계산한 금액가. 다음 산식에 의하여 계산한 1주당 가액.다만, 주권상장법인 등의 경우로서 증자후의 1주당 평가가액이 다음 산식에 의하여 계산한 1주당 가액보다 적은 경우에는 당해 가액[(증자 전의 1주당 평가가액×증자 전의 발행주식총수)＋(신주 1주당 인수가액×증자에 의하여 증가한 주식수)]÷(증자 전의 발행주식총수＋증자에 의하여 증가한 주식수)나.

신주 1주당 인수가액다.배정받은 실권주수 또는 신주수(균등한 조건에 의하여 배정받을신주수를 초과하여 배정받은 자의 경우에는 그 초과부분의 신주수)제29조의3【현물출자에 따른 이익의 계산방법 등】② 법 제39조의3 제1항의 규정에 의한 이익은 다음 각호의 1에 의하여 계산한 이익으로 한다. 다만, 현물출자 전·후의 주식 1주당 가액이 모두 영 이하인 경우에는 이익이 없는 것으로 본다.

1. 법 제39조의3 제1항 제1호의 규정에 의한 이익 : 제29조 제3항 제1호 가목의 규정을 준용하여 계산한 가액에서 동호 나목의 규정에 의한 가액을 차감한 가액에 현물출자자가 배정받은 신주수를 곱하여 계산한 금액. 이 경우 제29조 제3항 제1호 가목의 규정 중 “증자”는 각각 이를 “현물출자”로 본다.

(3) 유가증권 발행 및 공시 등에 관한 규정제57조【유상증자의 발행가액】② 주권상장법인 등이 시가발행에 의하여 유상증자를 하는 경우 그 발행가액은 다음 각호에서 정하는 이론권리락주가(주주우선공모증자의 경우에는 조정주가라 한다) 또는 기준주가에 주권상장법인 등이 정하는 할인율을 적용하여 산정한다. 다만, 일반공모방식으로 하는 유상증자의 경우에는 그 할인율을 100분의 30 이내로 정하여야 하며, 제3자배정 증자방식으로 하는 유상증자의 경우에는 그 할인율을 100분의 10 이내로 정하여야 한다.

3. 제3자배정 증자방식으로 유상증자를 하는 경우에는 유상증자를 위한 이사회결의일(발행가액을 결정한 이사회결의가 이미 있는 경우에는 그 이사회결의일로 할 수 있다) 전일을 기산일로 하여 기준주가를 산정한다.

다. 사실관계 및 판단(1) 쟁점①에 대하여 본다.(가) OOO가 유상증자와 관련하여 공시한 내용을 보면, 보통주 6,939,943주를 제3자 배정방식으로 1주당 1,635원에 발행하여 총 11,346,806,805원을 조달하는 것으로 되어 있고, 이사회결의일 및 납입일은 2006.12.12. 및 2006.12.20.이며,투자참고사항에는OOO 최대주주인 OOO(6,428,339주)와 최대주주의 특수관계인 OOO(2,295,112주), OOO(1,186,425주)가 보유한OOO 주식을 현물출자받고 이에 상당하는 OOO 신주를 발행·교부하는 제3자방식의 유상증자이고, 신주발행가액은 확정가액으로 「유가증권 발행 공시 등에 관한 규정」제57조에 따라 산출한 가액이며, 이사회결의일 전일인 2006.12.11.을 기산일로 하여, 1개월 가중평균, 1주일 가중평균, 최근일 종가를 산술평균한 가액과 최근일 종가 중 낮은 가액을 기준주가로 하였다는 내용이 기재되어 있다.(나) 처분청이 청구인들의 주식 저가인수에 따른 증여이익 계산내역을 보면, 상장법인인OOO의 주금납입일 전 2개월의 종가평균액인 1,828원을 증자 전의 1주당 평가가액으로 하여 다음 <표4>와 같이 초과배정받은 1주당 증여이익을 143원으로 산정하였음을 알 수 있다.<표4> 처분청의 1주당 증여이익 계산 내역<table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="203" valign="middle" width="635"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> ㅇ <a class="lawjomun_link" href="#here6" onclick="javascript:lawJomunHistoryPopup_content_new('상속세및증여세법시행령제29조', '', '', '2011서1915', '20111001', '1'); return false;" title="상속세및증여세법시행령제29조새창 열림"> 상증법 시행령 제29조 </a> <a name="here6"> </a> 제3항 제1호 본문의 산식에 의한 가액(이론주가, 증자 후 1주당 가액) 1,778원 </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> - [증자 전의 1주당 평가가액(1,828원)×증자전의 발행주식 총수(20,136,990주) </span> <span> + 신주 1주당 인수가액(1,635원)×증자에 의하여 증가한 주식수(6,939,943주)] </span> <span> ÷ [증자전의 발행주식 총수(20,136,990주) + 증자에 의하여 증가한 주식수(6,939,943주)] </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> ㅇ 신주 1주당 인수가액 1,635원 </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> ㅇ 1주당 증여이익 143원(= 1,778원 - 1,635원) </span> </p> </td> </tr></table>(다)청구인들은 OOO는 상장법인이고 증자 후에 주가가하락하여 신주의 저가인수에 따른 증여이익이 발생하지 아니하였으므로,상증법 시행령 제29조제3항 제1호 가목의 단서에 따라 1,778원 대신 증자 후의 1주당 평가가액 1,535원을 적용하여야 한다고 주장한다.(라) OOO의 주금납입일(2006.12.20.) 전후 2개월간 종가평균액은 다음 <표5> 및 <표6>과 같이 1,828원 및 1,535원으로 확인된다.<표5> 주금납입일(2006.12.20.) 전 2개월 종가 내역<table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="20" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 일자 </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 종가(원) </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 일자 </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 종가(원) </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 일자 </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 종가(원) </span> </p> </td> </tr> <tr> <td height="20" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.12.19. </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,590 </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.11.28. </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,750 </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.11.7. </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,910 </span> </p> </td> </tr> <tr> <td height="20" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.12.18. </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,610 </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.11.27. </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,685 </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.11.6. </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2,010 </span> </p> </td> </tr> <tr> <td height="20" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.12.15. </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,615 </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.11.24. </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,680 </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.11.3. </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2,020 </span> </p> </td> </tr> <tr> <td height="20" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.12.14. </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,600 </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.11.23. </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,700 </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.11.2. </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2,005 </span> </p> </td> </tr> <tr> <td height="20" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.12.13. </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,505 </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.11.22. </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,695 </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.11.1. </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,970 </span> </p> </td> </tr> <tr> <td height="20" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.12.12. </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,600 </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.11.21. </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,695 </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.10.31. </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,890 </span> </p> </td> </tr> <tr> <td height="20" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.12.11. </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,635 </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.11.20. </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,725 </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.10.30. </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,895 </span> </p> </td> </tr> <tr> <td height="20" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.12.8. </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,675 </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.11.17. </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,760 </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.10.27. </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,905 </span> </p> </td> </tr> <tr> <td height="20" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.12.7. </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,700 </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.11.16. </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,790 </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.10.26. </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,935 </span> </p> </td> </tr> <tr> <td height="20" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.12.6. </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,730 </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.11.15. </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,790 </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.10.25. </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2,100 </span> </p> </td> </tr> <tr> <td height="20" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.12.5. </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,765 </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.11.14. </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,805 </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.10.24. </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2,000 </span> </p> </td> </tr> <tr> <td height="20" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.12.4. </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,740 </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.11.13. </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,835 </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.10.23. </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2,280 </span> </p> </td> </tr> <tr> <td height="20" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.12.1. </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,725 </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.11.10. </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,850 </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.10.20. </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2,450 </span> </p> </td> </tr> <tr> <td height="20" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.11.30. </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,750 </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.11.9. </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,850 </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.10.19. </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2,590 </span> </p> </td> </tr> <tr> <td height="20" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.11.29. </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,750 </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.11.8. </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,875 </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl26"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 평균 </span> </p> </td> <td height="20" valign="middle" width="107"> <p class='style-name:"xl26"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,828 </span> </p> </td> </tr></table><표6> 주금납입일(2006.12.20.) 후 2개월 종가 내역<table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="21" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 일자 </span> </p> </td> <td height="21" valign="middle" width="106"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 종가(원) </span> </p> </td> <td height="21" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 일자 </span> </p> </td> <td height="21" valign="middle" width="106"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 종가(원) </span> </p> </td> <td height="21" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 일자 </span> </p> </td> <td height="21" valign="middle" width="106"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 종가(원) </span> </p> </td> </tr> <tr> <td height="21" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2007.2.20. </span> </p> </td> <td height="21" valign="middle" width="106"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,430 </span> </p> </td> <td height="21" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2007.1.30. </span> </p> </td> <td height="21" valign="middle" width="106"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,440 </span> </p> </td> <td height="21" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2007.1.10. </span> </p> </td> <td height="21" valign="middle" width="106"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,580 </span> </p> </td> </tr> <tr> <td height="21" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2007.2.16. </span> </p> </td> <td height="21" valign="middle" width="106"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,440 </span> </p> </td> <td height="21" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2007.1.29. </span> </p> </td> <td height="21" valign="middle" width="106"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,420 </span> </p> </td> <td height="21" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2007.1.9. </span> </p> </td> <td height="21" valign="middle" width="106"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,680 </span> </p> </td> </tr> <tr> <td height="21" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2007.2.15. </span> </p> </td> <td height="21" valign="middle" width="106"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,425 </span> </p> </td> <td height="21" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2007.1.26. </span> </p> </td> <td height="21" valign="middle" width="106"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,405 </span> </p> </td> <td height="21" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2007.1.8. </span> </p> </td> <td height="21" valign="middle" width="106"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,705 </span> </p> </td> </tr> <tr> <td height="21" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2007.2.14. </span> </p> </td> <td height="21" valign="middle" width="106"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,430 </span> </p> </td> <td height="21" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2007.1.25. </span> </p> </td> <td height="21" valign="middle" width="106"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,435 </span> </p> </td> <td height="21" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2007.1.5. </span> </p> </td> <td height="21" valign="middle" width="106"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,755 </span> </p> </td> </tr> <tr> <td height="21" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2007.2.13. </span> </p> </td> <td height="21" valign="middle" width="106"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,470 </span> </p> </td> <td height="21" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2007.1.24. </span> </p> </td> <td height="21" valign="middle" width="106"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,440 </span> </p> </td> <td height="21" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2007.1.4. </span> </p> </td> <td height="21" valign="middle" width="106"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,820 </span> </p> </td> </tr> <tr> <td height="21" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2007.2.12. </span> </p> </td> <td height="21" valign="middle" width="106"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,440 </span> </p> </td> <td height="21" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2007.1.23. </span> </p> </td> <td height="21" valign="middle" width="106"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,435 </span> </p> </td> <td height="21" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2007.1.3. </span> </p> </td> <td height="21" valign="middle" width="106"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,845 </span> </p> </td> </tr> <tr> <td height="21" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2007.2.9. </span> </p> </td> <td height="21" valign="middle" width="106"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,435 </span> </p> </td> <td height="21" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2007.1.22. </span> </p> </td> <td height="21" valign="middle" width="106"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,435 </span> </p> </td> <td height="21" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2007.1.2. </span> </p> </td> <td height="21" valign="middle" width="106"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,860 </span> </p> </td> </tr> <tr> <td height="21" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2007.2.8. </span> </p> </td> <td height="21" valign="middle" width="106"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,400 </span> </p> </td> <td height="21" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2007.1.19. </span> </p> </td> <td height="21" valign="middle" width="106"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,415 </span> </p> </td> <td height="21" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.12.28. </span> </p> </td> <td height="21" valign="middle" width="106"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,775 </span> </p> </td> </tr> <tr> <td height="21" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2007.2.7.. </span> </p> </td> <td height="21" valign="middle" width="106"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,400 </span> </p> </td> <td height="21" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2007.1.18. </span> </p> </td> <td height="21" valign="middle" width="106"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,440 </span> </p> </td> <td height="21" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.12.27. </span> </p> </td> <td height="21" valign="middle" width="106"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,800 </span> </p> </td> </tr> <tr> <td height="21" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2007.2.6. </span> </p> </td> <td height="21" valign="middle" width="106"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,400 </span> </p> </td> <td height="21" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2007.1.17. </span> </p> </td> <td height="21" valign="middle" width="106"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,480 </span> </p> </td> <td height="21" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.12.26. </span> </p> </td> <td height="21" valign="middle" width="106"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,840 </span> </p> </td> </tr> <tr> <td height="21" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2007.2.5. </span> </p> </td> <td height="21" valign="middle" width="106"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,415 </span> </p> </td> <td height="21" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2007.1.16. </span> </p> </td> <td height="21" valign="middle" width="106"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,535 </span> </p> </td> <td height="21" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.12.22. </span> </p> </td> <td height="21" valign="middle" width="106"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,600 </span> </p> </td> </tr> <tr> <td height="21" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2007.2.2. </span> </p> </td> <td height="21" valign="middle" width="106"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,415 </span> </p> </td> <td height="21" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2007.1.15. </span> </p> </td> <td height="21" valign="middle" width="106"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,560 </span> </p> </td> <td height="21" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.12.21. </span> </p> </td> <td height="21" valign="middle" width="106"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,580 </span> </p> </td> </tr> <tr> <td height="21" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2007.2.1. </span> </p> </td> <td height="21" valign="middle" width="106"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,415 </span> </p> </td> <td height="21" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2007.1.12. </span> </p> </td> <td height="21" valign="middle" width="106"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,595 </span> </p> </td> <td height="21" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2006.12.20. </span> </p> </td> <td height="21" valign="middle" width="106"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,600 </span> </p> </td> </tr> <tr> <td height="21" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2007.1.31. </span> </p> </td> <td height="21" valign="middle" width="106"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,410 </span> </p> </td> <td height="21" valign="middle" width="107"> <p class='style-name:"xl24"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2007.1.11. </span> </p> </td> <td height="21" valign="middle" width="106"> <p class='style-name:"xl25"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,570 </span> </p> </td> <td height="21" valign="middle" width="107"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 평균 </span> </p> </td> <td height="21" valign="middle" width="106"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,535 </span> </p> </td> </tr></table>(마) 살피건대, 상장법인이 실시한 유상증자에 참여하여 신주를 저가로 인수한 경우에 그 증여이익은상증법 제39조및 같은 법 시행령 제29조 제3항 제1호 본문 및 단서의 규정에 따라 증자 후 1주당 평가액을 증자 후 2월개 간의 종가평균액과 이론주가 중 적은 금액으로 산정하도록 하고 있는바, OOO의 유상증자 후의 1주당 평가가액이 위에서 살펴본 바와 같이 1,535원(상증법 시행령 제29조제3항 제1호 가목 단서)으로서 산식에 따른 이론주가 1,778원(가목 본문) 및신주 인수가액 1,635원보다 낮아 신주의 저가인수에 따른 증여이익이부수로 산정되므로 처분청의 증여세 부과처분은 잘못이라고 판단된다.

(2)쟁점②는 쟁점①이 인용되어 심리의 실익이 없으므로 그 심리를생략한다.

4. 결론이 건 심판청구는 심리결과 청구주장이 이유 있으므로 「국세기본법」제81조 및 제65조 제1항 제3호에 의하여 주문과 같이 결정한다.

OOO세무서장이 청구인들에게 한 2006.6.20. 증여분 증여세 합계 141,139,190원(OOO 113,845,600원, OOO 27,293,590원)의 부과처분은 이를 각 취소한다.