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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. (1) On August 18, 1988, B Co., Ltd. (hereinafter “instant company”) was established in Gwangju City.
The total number of shares issued at the time of the establishment of the instant company was 5,000 shares, the face value per share was 10,000 won, the total capital was 50,000 won, and the business purpose was golf course, etc.
(2) At the time of its establishment, CA 2,00 shares of the instant company were owned by the Plaintiff, 500 shares, D 300 shares, E 300 shares, E 300 shares, F 200 shares, G 200 shares, H 750 shares, and I held 750 shares.
However, shares held by I and H on the register of shareholders were title trust of the Plaintiff.
(3) On June 26, 2003, the company issued 15,000 shares with capital increase issued on June 26, 2003.
(hereinafter “instant capital increase”. The face value per share was KRW 10,00, and the capital increase was KRW 150,000,000, and each share was allocated to I and H each share of KRW 2,250 (hereinafter “each of the instant shares”) according to the equal allocation among the shareholders, and the capital increase was allocated to H’s shares of KRW 2,250.
(4) On November 27, 2007, the Plaintiff filed a lawsuit against I and H on the entire shares of the instant company (each of 3,000 shares owned by I and H) held by I and H, including each of the instant shares, and won the entire shares of the instant company on March 21, 2008, and the said judgment became final and conclusive on May 29, 2008.
(5) On December 7, 2012, the director of the Central District Tax Office: (a) conducted an investigation of changes in shares with respect to the instant company; (b) deemed that each of the instant shares was held in title by the Plaintiff; and (c) calculated the value of shares as a supplementary assessment method ( KRW 4,523,58 per share); and (d) notified the disposition authority (the head of the J Netcheon Tax Office and H Defendant) of each taxation to determine and notify the gift tax ( KRW 6,480,603,850 per share) to J and H; and accordingly, (c) the Defendant was issued by Act No. 7010, Dec. 30, 2013 on January 7, 2013.