1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The first instance court.

1. The reasoning of the court's explanation concerning this case is as stated in the reasoning of the judgment of the court of first instance, except for adding the following judgments, thereby citing it in accordance with Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

2. The addition;

A. The Plaintiff’s assertion 1) In the case of shares, the actual owner and the nominal owner cannot be deemed to be different, and the fact that the change of ownership was made is insufficient to prove that the Defendant, who is the tax authority. Therefore, since the change of ownership was not made with respect to the shares of this case, it cannot be deemed that it constitutes a title trust under Article 45-2 of the former Inheritance Tax and Gift Tax Act. 2) The Plaintiff transferred the shares of this case to E, etc. on November 1, 2010 under the direction of J, which is the wife, to E, etc., and thus, the Plaintiff shall be deemed to have returned the shares of this case to C within three months after receiving the donation. As such, since it is deemed that there was no donation from the beginning pursuant to the main sentence of Article 31(4) of the former Inheritance Tax and Gift Tax Act, the disposition of this case is unlawful.

B. 1) As to the first argument, the transfer of registered shares cannot be asserted against the company unless the name and address of the acquisitor are entered in the register of shareholders. Thus, the transfer of a right, which is a requirement for deemed donation under Article 45-2(1) of the former Inheritance Tax and Gift Tax Act, to be a de facto owner and the nominal owner are different in the property where a change of ownership is required for the transfer or exercise of the right,

(See Supreme Court Decision 2005Du10200, Feb. 8, 2007). Article 45-2(3) of the former Inheritance and Gift Tax Act requires the head of a district tax office having jurisdiction over the place of tax payment to determine whether a transfer is made based on the statement of changes in stocks, etc. submitted, in cases where a register of shareholders, etc