1. The plaintiff's claim is dismissed.

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

Details of the disposition

On June 22, 2012, pursuant to Article 32 of the Civil Act, the Plaintiff is a juristic person established with the purpose of “contributing the psychological abolition of the general society through the reading of the class and engaging in religious activities to contribute to the development of the class of the class of the class of the class of the class of the class of the class of the class of the class of the class of the class of the class of the class of the class of the class of the class of the class of the class of the class of the class of the class of the class.”

On April 20, 2012, the Plaintiff received 94,500 shares of the instant corporation from the former representative director C (hereinafter “instant corporation”) on April 20, 2012, and entered into a contract with D to acquire 2,508 shares of the instant corporation (1.19%) from August 1, 2013, and 30 December 30, 2014, shares of the instant corporation 2,00 shares of the instant corporation (0 shares 0.95%; hereinafter “instant shares”) (hereinafter “instant shares”) by aggregating shares acquired on April 20, 201 and August 1, 2013.

The director of the Seocheon District Tax Office (hereinafter referred to as the “Investigation Office”) conducted a corporate integration investigation on the instant corporation from October 16, 2016 to October 31, 2016, and notified the Defendant of the taxation data that the portion exceeding 5% of the total number of issued stocks of the instant corporation is included in the taxable value of donated property, and that additional taxes should be imposed on the stocks of the relevant domestic corporation exceeding 30% of the value of the stocks of the relevant domestic corporation, and additional taxes should be imposed on the non-submission of the list of donated property.

On December 6, 2016, according to the taxation data notified by the Investigative Authority, the Defendant rendered a decision on KRW 694,891,529 of the gift tax for the portion of donation of April 20, 2012 (including additional taxes), KRW 91,111,675 of the gift tax for the portion of donation of August 1, 2013 (including additional taxes), KRW 162,058,124 of the gift tax for the portion of donation of December 30, 2014 (including additional taxes) and KRW 126,323,089 of the gift tax for the year 2015, and KRW 1,074,384,417 of the gift tax for the portion of donation of August 1, 2013, as follows:

b.0.0 c.