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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. On December 12, 2006, the Plaintiff, B, C, D, and C were shareholders of F Co., Ltd. F (hereinafter “F”) who are unlisted companies engaging in a sexual stem cell business, and entered into a 3,251,652 share shares issued by F (10% of total issued shares, and 664,39 share shares held by the Plaintiff among those shares; hereinafter “instant shares”) in total with 35,004,03,780 won (10,765 won per share, and the Plaintiff’s transfer price among those shares is 7,152,25,235 won).
B. On December 12, 2006, H entered into a contract for acquisition of shares and management rights (hereinafter “instant acquisition agreement”) to transfer 56,400 shares (60% of the total issued shares) issued by I to 15,002,40,000 won (26,000 won per share) between H and F, including the Plaintiff, as shareholders (hereinafter “Plaintiff, etc.”) of unlisted company that is an unlisted company, a company operating an education robot business (hereinafter “I”) (hereinafter “Plaintiff, etc.”).
C. On June 2, 2008, the Plaintiff reported and paid capital gains tax of KRW 606,551,285 based on the transfer value of the instant shares.
According to the supplementary evaluation method stipulated by the former Inheritance Tax and Gift Tax Act (amended by Act No. 8828 of Dec. 31, 2007, hereinafter "former Inheritance Tax and Gift Tax Act"), the director of the Central Regional Tax Office of the Central Tax Office of China conducted a tax investigation on G and notified each tax authority of the relevant taxation data by deeming that G not having a special relationship with G purchased it at a higher price, even though the shares value of F is not 1,091 won per share, and shares value of I is 4,328 won per share without good cause.
E. Accordingly, the Defendant against the Plaintiff on February 22, 2008, Article 35 of the former Inheritance and Gift Tax Act, and Enforcement Decree of the former Inheritance and Gift Tax Act.