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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. A medical corporation B (hereinafter “B hospital”) such as the Plaintiff’s establishment and transfer of shares
C) On December 19, 200, for the construction work ordered by B Hospital, the Plaintiff was established with capital of KRW 300 million, issued shares of KRW 30,000, and registered each of KRW 6,000, and KRW 3,000 with each of KRW 15,00,00 with each of KRW 6,00, and KRW 3,000 with each of KRW 3,00 with each of the listed in the attached Table 2. (2) The Plaintiff issued 10,000 new shares on September 17, 202 (hereinafter “the first capital increase”) and C accepted each of KRW 5,00, KRW 5,000 in each of the name of D, KRW 2,00, KRW 1,000 in each of the names of E and F, and KRW 1,000 in each of the names of G.
After that, D transferred 20,00 shares of the Plaintiff owned under its own name to H on February 1, 2004.
3) On December 31, 2004, the Plaintiff additionally issued 10,000 new shares (hereinafter “the second capital increase with new shares”) (hereinafter “the second capital increase”).
(4) On May 8, 2005, C accepted 10,000 shares of the Plaintiff owned under the name of H, respectively, in the name of H 5,000 shares, E, and F, and 1,000 shares, respectively. ) E transferred 10,00 shares of the Plaintiff owned under one’s own name to H, and F to J on February 20, 206, 5,000 shares of the Plaintiff owned under one’s own name; H to K on February 20, 206; H to 5,00 shares of the Plaintiff owned under one’s own name; H to I on August 20, 208; and 20,00 shares of the Plaintiff owned under one’s own name to L, M, N, 5,00 shares each, and 0 shares each,00 shares each, respectively.
B. On May 16, 2012 through July 14, 2012, the head of Daegu Regional Tax Office: (a) determined as follows and notified the Defendant of the imposition of gift tax, corporate tax, etc. on C, etc.; and (b) notified the Defendant of the imposition of gift tax, corporate tax, etc. on the Plaintiff. C by means of the Plaintiff’s establishment in 200 to 209, the first and second capital increase for new shares, and the acquisition of shares, etc.: D, E, E, F, G, H, H, I, J, K, L, M, N, N,O (hereinafter “D et al. and 11 persons”).
The title trust of the Plaintiff’s shares is confirmed to have the objective of tax avoidance. C is the Plaintiff’s dividend in 2007 to 2010.