1. All appeals by the Defendants are dismissed.

2. The costs of appeal are assessed against the Defendants.

Purport of claim and appeal

1.

Part of this Court's acceptance of the judgment of the first instance court

1. Details of the disposition;

2. Whether the disposition is legitimate;

A. The plaintiffs' assertion;

(b) the relevant legislation;

C. The part of the facts of recognition is identical to the corresponding part of the judgment of the first instance except for the dismissal as follows, and thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

The purchase date column of Plaintiff A in the second page table shall be " December 2, 2003".

Article 45-2(3) of the amended Inheritance and Gift Tax Act may apply to the defendants' arguments on the grounds of the main disposition of this Court, as the defendant submitted a detailed statement of changes in stocks, etc. on March 30, 2004, stating the transaction of this case.

However, the donation date shall be deemed the transaction date of this case.

Judgment

Article 45-2 (3) of the amended Inheritance and Gift Tax Act provides that "where a list of stockholders is not prepared, the transfer of stockholders shall be determined by the documents related to stockholders, etc. and the statement of changes in stocks, etc. submitted to the chief of the district tax office having jurisdiction over the place of tax payment pursuant to Articles 109 (1) and 119 of the Corporate Tax Act," and Article 10 of the Addenda provides that "the above amended provisions shall apply from the portion of submission of the documents related to stockholders, etc. and the statement of changes in stocks, etc. pursuant to the above provisions of the Corporate Tax Act after

Article 18(2) of the Framework Act on National Taxes, which provides that the scope of taxation of gift tax on shares held in title trust shall be extended. Thus, if interpreting that such provision can be applied retroactively, it may infringe on the predictability and legal stability of taxpayers, and thus, it shall not be levied retroactively by new tax laws after the establishment of the obligation to pay national taxes.

Therefore, the above provision may apply to the donation of which the tax liability is established after January 1, 2004, and the statement of the change of stocks, etc. is submitted, but the tax liability becomes effective before.