1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

1. Details of the disposition;

가. C 주식회사(이하 ‘C’이라 한다)는 2001. 5. 17. 토목건축공사업 등을 목적으로 설립된 회사인데, 원고 B은 2009. 6. 15.경 D, E으로부터 C이 발행한 주식 228,000주를 모두 취득하여 그 무렵부터 F 등의 명의로 명의신탁하였고, 2013. 3. 13. G에게 명의신탁되어 있던 C의 주식 84,360주를 원고 A에게 명의신탁하였는데, 그 내역은 아래 표와 같다.

F 47,880 F 54,720, F 54,720 C 47,880 H 47,880 H 47,880 I 41,040 I 41,040 I 41,040 C 41,040 G 43,320 G 84,360 G 0 G 0,040 J 41,040 G 41,040 G 43,320 G 84,360 G 0, 040 J 41,04, 360 C 0 J 0, the aggregate of 228,228,000 C representative directors at present, 228,00,000

B. Meanwhile, at the time of February 21, 2012, Plaintiff B, “K,” the trade name of which was “O,” was changed to the same trade name as at November 23, 2015 (see Evidence 11; hereinafter the same shall apply) and was under title trust with L out of 98,00 shares issued by the Plaintiff, but was under title trust with the Plaintiff on February 21, 2012. On August 30, 2012, Plaintiff B acquired 6,00 shares from N among 20,00 shares issued by M, and received 6,600 shares out of 22,00 shares issued by M, and received 6,60 shares out of 22,00 shares issued by M, and received 12,600 shares out of 30,000 shares under title trust with the Plaintiff’s total title trust with the Plaintiff on the same day, and allocated 1,600 shares out of A’s shares under title trust with the Plaintiff on the same day.

C. The director of the Gwangju Regional Tax Office conducted a tax investigation on C, etc. from June 29, 2017 to August 7, 2017, and confirmed that C, K, and M shares are in title trust, and notified the result to the Defendant. The Defendant, on October 10, 2017, pursuant to Articles 45-2(1) and 4(5) of the Inheritance Tax and Gift Tax Act (amended by Act No. 9916, Jan. 1, 2010; hereinafter the same), shall be the Plaintiff.