증여세부과처분취소
1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
1. The following facts do not conflict between the parties, or can be acknowledged by taking into account the following facts: Gap evidence 1, Gap evidence 3-1 to 6, Gap evidence 9, Eul evidence 11-1 to 18, Eul evidence 1, Eul 17, 19, Eul evidence 20-1 to 19, Eul evidence 20-1, 20, and 3, and the whole purport of arguments.
The non-party J is a person who actually operates K Co., Ltd. (K), L Co., Ltd. (hereinafter referred to as “L”), and M Co., Ltd. (hereinafter referred to as “M”) engaged in construction business, etc., and is the actual owner of the shares of each of the instant companies, and is in office as K’s representative director from March 31, 2009 to March 31, 2009.
B. Plaintiff E (J) was registered as L’s director from December 11, 2003 to March 31, 2006, from March 31, 2006 to the same company’s representative director from March 31, 2006, Plaintiff G was registered as the same company’s auditor from August 29, 2003 to January 25, 2006, Plaintiff F was registered as the same company’s auditor from August 29, 2003 to March 31, 2009, Plaintiff I (J type) and Party A as an executive officer of the same company.
In addition, on June 29, 2009, Plaintiff B was appointed as a director of M on the part of the same company, and registration was made as being or was made as having been employed as a representative director of the same company as Plaintiff C, D (JJ) and H as an executive officer of the same company, and Plaintiff E and D were registered as having been or have been employed as an executive officer of K.
C. The name of shares of each of the instant companies owned by J (hereinafter “instant shares”) was transferred in the name of the Plaintiffs as shown in the attached Table 2, and was registered in the register of shareholders of each of the instant companies.
The director of Busan Regional Tax Office conducted a general consolidated investigation of corporate tax from 2006 to 2008 against each company of this case.