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1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The purport of the claim and appeal is the purport of the appeal.
Reasons
1. Details of the disposition;
A. The Dispute Resolution Co., Ltd. (hereinafter “instant company”) was an unlisted company established for the purpose of running the real estate development business on April 15, 201, and the Plaintiff acquired 60,000 shares of the instant company in the name of the Plaintiff (45,000 shares) and C (15,000 shares) as of December 5, 2013.
B. On April 30, 2014, the instant company added the duty-free shop business to the purpose of business, and thereafter issued 60,000 shares on June 23, 2014. D, China, acquired 60,000 shares above 37,50 won per share on the same day, and the Plaintiff assumed office as the joint representative director of the instant company, together with E (D’s spouse).
C. Thereafter, on April 13, 2015, the Plaintiff acquired 60,000 shares of the instant company from D in the name of F and G (hereinafter “instant key transaction”) in the name of F and G, and on June 19, 2015, the Plaintiff transferred 84,00 shares of the instant company (=60,000 shares (F, G name) 15,000 shares (C name) 9,000 shares (C name) to H (hereinafter “H”) KRW 77,381 per share (hereinafter “instant sales contract”), and reported and paid capital gains tax for each share owner on August 31, 2015.
After conducting a tax investigation with respect to the Plaintiff from November 29, 2016 to February 28, 2017 (However, from December 20, 2016 to January 10, 2017, it was suspended and extended from January 11, 2017 to February 28, 2017), the Commissioner of the Busan Regional Tax Office determined that the Plaintiff acquired 60,000 shares of the instant company from D in a special relationship with the Plaintiff on April 13, 2015, on the premise that the market price of the instant shares was KRW 77,381 per share, and each title trust with respect to F and G was held.
E. Accordingly, on April 13, 2017, the director of the high-sea tax office (including additional taxes) under Article 35(1) of the former Inheritance Tax and Gift Tax Act (Amended by Act No. 13557, Dec. 15, 2015; hereinafter “former Inheritance and Gift Tax Act”) and Defendant.