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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. On December 13, 2007, six persons, including the Plaintiff and the Plaintiff’s birth B (hereinafter “Plaintiff, etc.”) entered into a contract for acquisition of stocks and management rights including the transfer of 44,800 shares (hereinafter “instant 44,80 shares”) issued by the unlisted company C Co., Ltd. (hereinafter “C”) to M&M Co., Ltd. (hereinafter “the instant 44,800 shares”) and received 8 billion won as the down payment and the intermediate payment on the date of the contract, and 1,695,616,000 won as the remainder on January 10, 2008.
Plaintiff
The transfer income tax was paid on May 27, 2008 by applying 10% tax rate to the transfer of stocks and equity shares.
B. On December 14, 2010, the Plaintiff entered into a contract for acquisition of shares of KRW 5,200 (hereinafter “instant 5,200 shares”) to a M&M company, and received KRW 1,395,160,000 on the date of the contract, and received KRW 1 billion on the date of the contract, and KRW 395,160,000 from the remainder on December 24, 201, and paid capital gains tax on February 28, 201 by applying tax rate of 10%.
C. The Seoul Regional Tax Office: (a) conducted an investigation of stock fluctuation and transferred the instant 5,200 shares within three years from the time the Plaintiff, the Plaintiff, etc. transferred the instant 4,800 shares; (b) accordingly, each of the said shares constitutes specific shares (the shares owned by the main shareholder and the shares owned by the main shareholder) corresponding to other assets under Article 94(1)4 of the Income Tax Act; (c) the cumulative tax rate is applied; (d) the Plaintiff transferred the instant 5,200 shares on October 1, 2010, within three months from December 24, 2010, the Plaintiff traded C’s shares issued on October 1, 2010, which were 2,987 shares at KRW 167,392 per share, and thus, the said transaction price shall be deemed the market price of the said shares. The Plaintiff transferred the said shares to KRW 268,300 per share higher than the instant 5,200 shares to KRW 268,300 billion [36.36 billion.