증여세부과처분취소
All appeals by the plaintiffs are dismissed.
The costs of appeal are assessed against the plaintiffs.
The purport of the claim and the appeal.
1. The reasoning of the judgment of the court of first instance is that the court of this case is additionally submitted to this court, and the plaintiffs did not enter into a trust agreement with respect to the shares of the company of this case as joint shareholders of the company of this case, and rejected the testimony of F of the witness of the court of this case which is insufficient to recognize the plaintiffs' assertion that there was no purpose of tax evasion. The plaintiffs' assertion emphasized in the court of first instance is the same as the reasoning of the judgment of the court of first instance, except for supplement of the judgment as follows: therefore, this is cited in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
2. Supplementary judgment
A. The gist of the Plaintiffs’ assertion, F, H, and I: (a) established G Co., Ltd. (hereinafter “G”) with the instant company after retirement and jointly established G and the instant company; (b) discontinued G due to business difficulties; and (c) F was appointed as the representative director of the instant company; and (d) transferred 50% of the shares of the instant company to F.
Both the plaintiffs and F are joint shareholders who jointly manage the company of this case, and they did not conclude a trust agreement with respect to the company of this case.
B. Unlike the list of shareholders of the company of this case, the plaintiffs asserted that the plaintiffs and F, H, and I owned shares of this case as joint shareholders holding 1/7 percent of each of the shares of this case, and considering the overall purport of the arguments in the evidence as seen above, G Co., Ltd.: < Amended by Presidential Decree No. 17817, Oct. 22, 2002; Presidential Decree No. 17090, Oct. 2, 2002; Presidential Decree No. 20900, Oct. 8, 2000; Presidential Decree No. 2090, Feb. 20, 2002; Presidential Decree No. 25090, Feb. 25, 2005; Presidential Decree No. 20947, Feb. 20, 205>