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1. The Defendants’ imposition of each gift tax against the Plaintiffs as shown in the separate sheet No. 1 shall be revoked.
2...
Reasons
1. Details of the disposition;
A. D Co., Ltd. (hereinafter “instant company”) is a company that is engaged in real estate leasing business, etc., and the Plaintiffs are the shareholders of the instant company [Plaintiff A300 shares (3%), Plaintiff B300 shares (3%), and Plaintiff C9,400 shares (94%).
B. On May 29, 2007, the Plaintiff C’s father and the Plaintiff A and B, the head of the Plaintiff, donated each of the instant companies the building of the Flue-gu Seoul, Fro 632.4 square meters and its 4th floor (hereinafter “instant real estate”), and 5,440 shares of G Co., Ltd (hereinafter “G”) on September 21, 2007 (hereinafter “instant shares”).
C. The instant company reported and paid corporate tax of KRW 1,387,296,360 in 2007 by including the amount of KRW 5,702,336,140 in the gross income as to the instant real estate and the donation of the instant stocks from E.
The director of the Seoul Regional Tax Office conducted an investigation of stock fluctuation with respect to the instant company, G, etc., and notified the Defendants of the taxation data so that the instant company may impose gift tax on the Plaintiffs pursuant to Articles 2(3) and 42(1)3 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 8828, Dec. 31, 2007; hereinafter “Act”) by deeming that the Plaintiffs donated the instant real estate and the instant stocks to be donated by E.
E. Accordingly, on May 1, 2011, the director of the regional tax office: (a) against the Plaintiff on May 1, 201, KRW 10,353,100 (including additional tax 3,782,83 won) and KRW 13,243,730 (including additional tax 4,96,023 won) in relation to the donation of the instant shares with respect to the donation of the instant real estate; (b) against the Plaintiff B on May 9, 2011, the director of the regional tax office of Samsung C&A shall impose a gift tax of KRW 10,353,100 (including additional tax 3,782,833 won) in relation to the donation of the instant real estate and the gift tax of the instant stocks (including additional tax of KRW 4,96,023 won); and (c) Defendant 3.