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1. The Plaintiff, Defendant B, and Defendant C, D, and E respectively, KRW 46,459,917 from September 6, 2017.
Reasons
1. Basic facts
A. The Plaintiff is the representative director and shareholder of F Co., Ltd. (hereinafter “F”), and the Defendants are the spouse or children of G who died on September 6, 2017 (hereinafter “the deceased”) and are co-inheritors of the deceased.
B. On February 1, 2011, the Plaintiff and the Deceased entered into a share transfer contract (hereinafter “instant share transfer contract”) with the content that they transfer F shares owned by the Plaintiff (hereinafter “instant shares”) to the Deceased. The main contents are as follows.
Article 1 (Common Provisions) (1) In accordance with the agreement concluded on August 1, 2003 between the Plaintiff and the deceased (hereinafter referred to as the “Agreement”), the two-way plant varieties, etc. cultivated by the deceased are recognized to have contributed to the development of the F and to grant F’s shares.
(2) The agreement entered into between the Plaintiff and the Deceased shall be automatically terminated at the time of the conclusion of the contract, and the Deceased shall not engage in any claim against the Plaintiff or F in relation to the agreement.
Article 2 (Number of Transfer and Acquisition) The Plaintiff shall transfer the F Shares 1,03,000 per share owned by the Plaintiff to the Deceased, and the Deceased shall acquire them.
§ 3 (Guarantees) (2) All kinds of taxes imposed in connection with this contract shall be borne by the Deceased in full.
C. The Plaintiff paid a total of KRW 209,069,630 on four occasions from November 29, 2013 to July 5, 2014 as capital gains tax from the transfer of the instant shares.
[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 3, 4, 5, 9 (including branch numbers), the purport of the whole pleadings
2. The assertion and judgment
A. 1) The Plaintiff’s assertion 1) The Deceased’s assertion is that Article 3(2) of the Stock Transfer Agreement (hereinafter “instant provision”).
The transfer income tax imposed on the Plaintiff according to the share transfer of this case is paid even if the Plaintiff is obligated to fully bear various taxes imposed on the above contract.