1. The plaintiffs' claims against the defendants are all dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

1. Details of the disposition;

A. C Co., Ltd. (hereinafter “Nonindicted Company”) is a company that runs a general book and textbook publishing business on January 15, 1990.

B. D, who served as the representative director of the non-party company on November 15, 2004, transferred 60,000 shares of the non-party company owned by himself to the officers and employees of the non-party company including the plaintiffs, and completed the transfer of ownership.

C. The Defendants: (a) applied Article 45-2(1) of the former Inheritance Tax and Gift Tax Act (amended by Act No. 8828, Dec. 31, 2007; hereinafter “former Inheritance Tax Act”); (b) on March 19, 2015, the head of the Defendant Gwangju District Tax Office issued a gift tax of KRW 25,328,90 (including penalty tax) to the Plaintiff on March 19, 2015; and (c) on March 13, 2015, the head of the Defendant Western District Tax Office issued a notice to the Plaintiff B of KRW 21,765,350 (including penalty tax) respectively.

(hereinafter “instant disposition”) D.

The Plaintiffs were dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on April 20, 2015, but was dismissed on August 12, 2015.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 2, 11, Eul evidence Nos. 1 and 11 (including additional numbers), the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiffs asserted that the shares were put in title trust by the Mesium Mesium, not by E, but by the Mesium Mesium. Since the Mesium Mesium was exempt from taxation for profit-making businesses in practice as a religious organization, there is no room for recognizing the purpose of tax avoidance.

On the other hand, the issue is whether a religious organization can become a shareholder of the non-party company that carries out profit-making business, whether the non-party company is a corporation operated by the Korean Doctrine Doctrine Doctrine Doctrine Doctrine, and whether the non-party company or its officers or employees may suffer disadvantages.