1. The plaintiffs' appeals against the defendant are all dismissed.

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

purport.

1. Details of the disposition;

A. On May 1, 199, Plaintiff B established C Co., Ltd. (hereinafter “C”) on May 1, 199, and held a title trust with 9,000 shares (10,000 shares per share) among 30,000 shares issued by the said company.

(hereinafter above 9,00 shares) B.

D On December 10, 2014, Plaintiff B’s wife A entered into a contract to transfer the instant shares in KRW 90,000,000.

(hereinafter “instant stock transfer”). However, D did not receive the transfer price of KRW 90,000,000 from the Plaintiff.

D without filing a transfer income tax on the transfer of stocks of this case, only the securities transaction tax of 450,000 won was reported, and the securities transaction tax was paid from the account of C.

On the other hand, C completed the transfer from D to Plaintiff A on March 31, 2015, and submitted a detailed statement of changes in stocks, etc. that the instant shares were transferred from D to Plaintiff A upon filing a corporate tax return for the business year of 2014.

C. From December 8, 2015 to December 28, 2015, the director of the Daejeon District Tax Office conducted on-site verification of the instant stock transfer, and conducted a tax investigation on the instant stock transfer from November 17, 2016 to December 16 of the same year.

On February 3, 2017, the Defendant notified the director of the Daejeon District Tax Office of the result of the tax investigation, deemed that the Plaintiff B, the owner of the instant shares, donated it to the Plaintiff, and that the Plaintiff A imposed gift tax of KRW 806,141,280 (including KRW 575,034,80, KRW 231,106, and KRW 280, KRW 2380, and KRW 231,106, and KRW 480) on the Plaintiff (hereinafter “instant gift tax”); and that the said disposition of gift tax was imposed on the Plaintiff B, upon the Plaintiff, notified the Plaintiff B of the payment of the gift tax jointly and severally with the Plaintiff.

The joint and several tax liability of this case is "the disposition of designation of the joint and several tax liability of this case" and the above disposition is "the case."