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1. The Plaintiff, and Defendant B, from December 31, 2013, with respect to KRW 3,298,530, and with respect thereto, the Defendants are jointly and severally liable for 71,195,380.
Reasons
1. Determination on the cause of the claim
A. The facts of recognition (1) Defendant B, on October 7, 2008, trusted the instant shares to the Plaintiff by acquiring KRW 10,000 shares (total 10,000 shares per share 10,000 shares; hereinafter “instant shares”) out of 30,00 shares issued by D Co., Ltd. (hereinafter “D”) through a third party allotment method, by acquiring KRW 5,000 per share of new shares issued by Defendant B (hereinafter “D”).
(2) On November 2010, Defendant C acquired and operated Nonparty C’s company at KRW 350 million from Defendant C, and Defendant C transferred the instant shares to Defendant C so that Defendant C may operate the non-party company.
(3) On October 7, 2013, the director of the Central Regional Tax Office: (a) deemed that the Plaintiff donated KRW 18,980,000, the difference between the appraised value of the instant shares and the acquisition value; (b) notified the Plaintiff to pay KRW 3,314,470 to the Plaintiff pursuant to Article 39 of the former Inheritance Tax and Gift Tax Act; and (c) the Plaintiff paid KRW 3,314,470 on December 31, 2013.
(4) Around 2016, the director of the Central Regional Tax Office: (a) transferred the instant shares to Defendant C without compensation; and (b) on the ground that it is recognized that Defendant C, a donee, is not capable of paying gift tax, the Plaintiff, pursuant to Article 4-2 (Gift Tax Liability) of the former Inheritance Tax and Gift Tax Act, deemed the donor as a joint and several taxpayer; and (c) notified the Plaintiff that the Plaintiff should pay gift tax and additional dues (i.e., KRW 20,413,910, which is the penalty tax of KRW 50,781,474). The Plaintiff paid KRW 71,195,380 on August 31, 2016.
[Reasons for Recognition] Facts without dispute, entry of Gap evidence 1 through 12, response by the director of the Central Tax Office against an order to submit tax information by this court, and purport of whole pleadings
B. (1) Determination (1) A joint and several tax obligor who jointly discharged a tax obligation at his own expense may exercise a right to indemnity against the portion to be borne by another joint and several tax obligor.
Article 25-2 of the Framework Act on National Taxes.