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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. B, on March 19, 2009, invested capital of KRW 300 million (10,000, total number of issued and outstanding shares of KRW 30,000) and incorporated C Co., Ltd. (hereinafter “Nonindicted Co., Ltd.”) (hereinafter “Nonindicted Co., Ltd.”), and Nonparty Co., Ltd constitutes a small and medium enterprise under Article 2 of the Framework Act on Small and Medium Enterprises.
B. On May 15, 2012, between the Plaintiff’s representative and the largest shareholder (51,072 shares holding, 62.02% shares) and B, the Plaintiff entered into a share transfer contract with the Nonparty Company 30,000 shares issued by the Nonparty Company B (10% shares holding, hereinafter “instant shares”) to purchase KRW 22,50,000 per share, totaling KRW 22,500,000,000, and around that time, the Plaintiff paid the full purchase price to B.
(hereinafter “instant transaction”). C.
Before the instant transaction, Nonparty Company received a value assessment report on the instant shares from the accounting firm Sejong and New Accounting Corporation. Each of the accounting firms assessed the value of the instant shares as KRW 752,41 (as of January 1, 2012), KRW 756,148 (as of December 31, 2011), according to the supplementary assessment method prescribed in Article 63(1)1 (c) and (3) of the former Inheritance Tax and Gift Tax Act (Amended by Act No. 11845, May 28, 2013; hereinafter the same) and Articles 54 through 56 of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act (Amended by Presidential Decree No. 24358, Feb. 15, 2013; hereinafter the same).
Meanwhile, the Defendant’s purchase of stocks from a person with a special relationship at a higher price than the market price is deemed to fall under the high-priced purchase of assets as stipulated in Article 52 of the Corporate Tax Act and Article 88(1)1 of the former Enforcement Decree of the Corporate Tax Act (amended by Presidential Decree No. 24357, Feb. 15, 2013; hereinafter the same), and thus, constitutes subject to the avoidance of wrongful calculation. Article 89(2)2 of the former Enforcement Decree of the Corporate Tax Act, Article 63(1)1(c) of the former Enforcement Decree of the Corporate Tax Act, Articles 54 through 56 of the former Enforcement Decree