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1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
Reasons
1. Details of the disposition;
A. On May 7, 2007, an Association-registered X Co., Ltd. (hereinafter “E-registered company”) held a board of directors and passed a resolution on the issuance of 8,010 won per share “the allocation of new shares” (hereinafter “the allocation of new shares”) to 35 persons, including the Plaintiff (which was changed to 32 persons through a resolution of the board of directors on June 11, 2007 and June 19, 2007) of registered common shares 4,439,383 shares (which was changed to 3,745,320 shares through a resolution of the board of directors on May 16, 2007).
B. On June 27, 2007, the Plaintiffs participated in the allocation of new shares of this case and subscribed 3,439,454 shares as shown in the attached Table of Imposition, and paid a total of 27,550,026,540 shares.
C. Around June 2010, the director of the Seoul Regional Tax Office conducted an investigation on the change of shares against the non-party company, and 32 persons participating in the allocation of the instant new shares confirmed that they were allocated at low prices 5,963 won per share of the non-party company’s new shares [13,973 won per share after capital increase (as of June 26, 2007, the assessment price per share was as of June 26, 2007) - KRW 8,010 per share of the subscription price per share], and notified the Defendants of the taxation data.
From November 1, 2011 to November 10, 2010, the Defendants imposed an assessment and collection (hereinafter referred to as “instant disposition”) on the Plaintiffs based on Article 39(1)1(a) and (c), etc. of the former Inheritance Tax and Gift Tax Act (amended by Act No. 8828, Dec. 31, 2007; hereinafter referred to as “Inheritance Tax Act”) as indicated in the attached assessment sheet, on the aggregate of KRW 5,835,01,825, as indicated in the attached assessment sheet as indicated in the gift tax column.
E. The Plaintiffs were dissatisfied with the instant disposition and the disposition of imposing additional tax on them, and filed an appeal with the Tax Tribunal on January 7, 201. However, the Tax Tribunal only cancelled the disposition of imposing additional tax on the Plaintiffs on June 24, 2011.