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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.
Reasons
1. Basic facts
A. The Plaintiff established B Co., Ltd. (hereinafter “instant company”) on August 18, 198 with capital of KRW 50,000 and KRW 5,000,000. At the time, the Plaintiff acquired 500 shares out of the above issued shares under its own name, and transferred 750 shares to C and D under their respective title trust (hereinafter “title trustee”) to third parties, and acquired 750 shares under their own name. E, the Plaintiff’s children, E, 2,00 shares, 30 shares of the Plaintiff’s wife and person, 300 shares of the Plaintiff’s wife and person, H and I accepted 20 shares, respectively.
B. On June 26, 2003, the instant company issued 15,000 shares with capital increase issued (hereinafter “instant capital increase”) and allocated 2,250 shares (hereinafter “each of the instant shares”) under title trust to the title trustee according to the equal allocation among shareholders, upon the offering of equity shares among the shareholders.
(hereinafter referred to as “instant title trust,” and the shares allocated to C out of the shares held in title trust as above are deemed to be “instant shares.”
(3) On November 27, 2007, the Plaintiff: (a) filed a lawsuit seeking confirmation of shareholders’ rights against the entire shares of the instant company (the nominal trustee owns 3,00 shares each of 3,00 shares) owned by the title trustee (U.S. District Court 2007Gahap24766); and (b) the said judgment became final and conclusive on March 21, 2008. (d) On May 29, 2012, the director of the Central Tax Office confirmed the title trust of each of the shares of the instant company as above; (b) calculated the value of each of the instant shares as supplementary assessment methods, and notified the disposition authority that the gift tax should be determined and notified to the title trustee of the determination of the gift tax under the former Inheritance Tax and Gift Tax Act (amended by Act No. 1194, Jul. 30, 2013; hereinafter referred to as the “former Inheritance Tax and Gift Tax Act”).