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1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
Reasons
1. The following facts may be found either in dispute between the parties or in the entries in Gap evidence Nos. 1, 2, 4, 5, 8, 11, and Eul evidence Nos. 1 through 10 (including the branch numbers), with a comprehensive view to the whole purport of the pleadings:
The defendant is a company that runs financial investment business, such as investment trading business and investment brokerage business.
Plaintiff
On December 28, 2001, A opened a securities account (Account Number D; hereinafter “Plaintiff A’s securities account”) at the Defendant’s C branch, and on March 18, 2002, Plaintiff B, his spouse of the Plaintiff, opened a securities account (Account Number E; hereinafter “Plaintiff B’s securities account”) in the name of the Defendant. On March 20, 203, the Plaintiff and the Defendant entered into an agreement on security loan within the limit of one billion won with respect to each of the securities accounts of this case, with each of the securities accounts of this case, each of which was deposited by the Defendant and the Defendant established a pledge on shares deposited in each of the securities accounts of this case and traded shares with the loan granted.
B. However, the Busan regional tax office conducted a tax investigation on the Plaintiffs from June 7, 2012 to October 24, 2012, and determined that the shares equivalent to KRW 7,750,457,735 traded in the name of Plaintiff B from June 7, 2012 to October 24, 2011 were trusted in trust to Plaintiff B for the purpose of tax avoidance. Accordingly, the head of the Dong tax office at the same time determined that the shares of the amount of KRW 7,750,735 traded in the name of Plaintiff B were trusted in trust to the Plaintiff B for the purpose of tax avoidance, notwithstanding Article 14 of the Framework Act on National Taxes. Accordingly, if the actual owner and the title holder of the property necessary for the transfer or exercise of rights (excluding land and buildings; hereafter the same shall apply in this Article), are different from those of the actual owner and the title holder, the head of the Dong tax office at the same time held the ownership of the property at the last day of the year following the year.