In case where the large shareholder specially related to some shareholders has acquired the benefits, as a corporation retires the stocks or
equity shares of the said shareholders in the retirement of its stocks or
equity shares in order to decrease its capital, the amount equivalent to
such benefits shall be deemed to be the value of donated property of the
relevant large shareholders.
(2) The scope of large shareholders in special relationship under paragraph
(1) and the method of calculating the benefits shall be prescribed by the
Presidential Decree.