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1. All of the plaintiffs' lawsuits against the defendants are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
Reasons
1. Details of the disposition;
A. On August 17, 2007, the KOSDAQ-registered Association Camp Sims Co., Ltd. (hereinafter “camp Sim”) held a board of directors on August 17, 2007, and publicly announced the resolution to issue new shares to KRW 16,000,000 per registered ordinary share to KRW 2,250 per share in a third party. On September 14, 2007, the board of directors held a new meeting and passed a resolution to change the contents and schedule of the new shares to some persons subject to new shares allocation, and then issued new shares offering as of October 10, 207.
B. The Plaintiffs participated in the above subscription to new shares and paid the same day. The Plaintiffs acquired 444,44 shares for the Plaintiff A, 222,22 shares for the Plaintiff B, and 88,891 shares for the Plaintiff C.
C. On December 9, 2010, the Board of Audit and Inspection deemed that camping and 32 persons, including the plaintiffs, provided capital increase with equitable shares in accordance with the third party allocation, and notified the third party of the difference between the acquisition price of new shares and the appraised value under the Inheritance Tax and Gift Tax Act, deeming the difference between the acquisition price of new shares and the appraised value under the Inheritance Tax and Gift Tax Act as the donation of profits to the person who received a low price, and on the premise that the remaining director of the tax office notified the Defendants of the difference of the acquisition price of the said shares calculated pursuant to Article 39 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 8828, Dec. 31, 2007; hereinafter “former Inheritance Tax Act”) that the appraised value per share of the said shares is KRW 4,840,00 (=4,8400 - 2,250 won) and the said shares were lower than the above shares increase of KRW 1,151,1096,25,2975.37
According to the above notification, the director of the regional tax office of the defendant regional tax office (including additional tax of KRW 87,979,293) on June 1, 2011 to the plaintiff A; KRW 123,070,310 (including additional tax of KRW 44,751,407) to the plaintiff B on June 8, 2011; and the director of the regional tax office of the regional tax office of distribution to the plaintiff C on March 1, 2011; KRW 39,101,950, additional tax of KRW 13,773,50 to the plaintiff on March 1, 201.