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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
Details of the disposition
B, on March 30, 2004, the Plaintiff, and C established D Co., Ltd. D (hereinafter “instant company”) for the purpose of the new sales business, the new sales business, and the new sales business, etc. on May 27, 2015. At the time of its incorporation, B acquired 50,000 shares of the instant company (50,000 shares (50 shares) that were acquired by investing 50,000,000 shares per share x 10,000 shares) among F and C, and the Plaintiff and C acquired 2,500 shares of each of the instant company by investing 25,000 shares of each of the instant companies (25,00,000 shares).
B around December 2006, among the shares 2,500 shares of the instant company, title trust with G (hereinafter “instant shares”) was held by the Plaintiff, the remaining 1,500 shares were re-title trust with H. Around 2009, 1,500 shares out of 2,50 shares of the instant company, a title trust with F, was held by the Plaintiff, and the remaining 1,500 shares were re-title trust with H, and the Plaintiff and H acquired 2,500 shares from each of the shares of the instant company, a title trust was held by the Plaintiff and H.
Then, on June 22, 2015, the Plaintiff transferred 5,000 shares of the instant company owned by the Plaintiff to I (i.e., 5,365,000 shares x 873,000 shares transfer value per share). At around that time, H also transferred 2,50 shares of the instant company to I (=2,182,500 shares x 2,500 shares transfer value per share x 873,000 shares transfer value per share).
The Busan regional tax office conducted a corporate integration investigation with respect to the instant company from November 23, 2017 to January 10, 2018, and as a result, the Plaintiff discovered the fact that the instant company’s 1,000 shares were trusted by Party B, a real owner, and notified the Defendant of the taxation data.
Upon receipt of the notice of the above taxation data from the Busan Regional Tax Office, the Defendant decided and notified the Plaintiff of KRW 11,211,090 on September 5, 2018 in accordance with the deemed donation provision regarding the title trust of the shares at issue of this case (hereinafter “instant disposition”).