가. 상장법인인 주식회사 D(2009. 4. 3. ‘주식회사 E’에서 현재의 상호로 변경되었다. 이하 ‘D’라 한다)는 2009. 4. 29. 제3자 배정방식의 유상증자(이하 ‘이 사건 유상증자’라 한다)를 시행하였고, 그 결과 보통주 10,256,410주(이하 ‘이 사건 D 주식’이라 한다)가 F, G, H, I, J, K, L, M, N, O 등 10명(이하 ‘F 등 10명’이라 한다)에게 각 1,025,641주씩(주당 390원) 배정되었으며[총 인수대금은 40억 원(≒390원×1,025,641주×10명)이다], 이후 이 사건 D 주식 전부가 2009. 5. 18.부터 2009. 9. 28. 사이에 합계 5,344,687,448원에 제3자에게 양도되었다.

B. On April 30, 200, the Plaintiffs transferred to D the 3,120,00 shares issued by P Co., Ltd. (hereinafter “P”) (i.e., Plaintiff A2,805,00 shares B B, 145,000 shares, Plaintiff C170,000 shares (hereinafter “instant shares”)

C. Considering that the Plaintiffs transferred the instant P shares to D at a higher price than the market price (987 won/1 share, approximately KRW 3846 won/1 share, and the total transfer price of KRW 12 billion) of the Plaintiff’s market price, the Defendant of the Korea Tax Office and the Korea Tax Office notified the Plaintiffs of the rectification of gift tax for the year 2009, as indicated below:

(hereinafter “Imposition Disposition of Gift Tax 1 of this case”). The other party (including the plaintiff and additional tax) tax amount (including the plaintiff and additional tax) on May 1, 2013, A5, A5,446,336,730 on April 1, 2013, B0,682,200 on April 1, 2013. C43,582,580 on April 1, 2013.

D. On May 1, 2013, Plaintiff A received a refund of KRW 69,783,750 for gift tax attributed to Plaintiff A in 2009, on the ground that Plaintiff A received a refund of KRW 69,783,750 for the value lower than the market price (419 won/1 share) under the name of 10 persons, including title trustee F, etc. (390 won/1 share).

(hereinafter “Imposition of gift tax No. 2 of this case”) e.

The chief of the Defendant Pyeongtaek-si Tax Office is the case D. under the name of 10 persons, including the title trustee F.