beta
Text
1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
Reasons
1. Facts of recognition;
A. On January 25, 1989, E established F Co., Ltd., Ltd., a manufacturing company of fashion, and invested 100% of its capital independently, but some of its shares were nominal trust with the Plaintiffs.
Details of the status of stock changes confirmed by the detailed statement on the status of stock changes shall be as follows:
① Paid-in capital increase in 1983, 200, 3 paid-in capital increase in 2000, 500 (45%) 18,000 (45%) in title trust in 2012, 45,000 (45%) 56,500 (55%) 100%) A2,500 (25%) 10,000 (25%) 25,000 (25%) 25,000 (25%) 13,500 (13.5%) 2,000 (20%) 2,000 (20%) 8,000 (20%) 20%) 20,200 (20%) 20,50 (50%) 50% (50%) 20% (50%) 50% (20%) 50% (50%)
B. The Defendants: (a) deemed that, at the time of capital increase issued on December 29, 200 as of December 29, 200, they respectively held title trust with Plaintiff A with 15,000 shares; (b) KRW 12,000 shares; and (c) KRW 3,000 shares with Plaintiff D and C, respectively; and (c) around December 2012, the Defendants imposed gift tax with regard to the difference between the appraised value of shares under the provision on deemed donation of title trust under Article 41-2(1) of the former Inheritance Tax and Gift Tax Act (Amended by Act No. 7010, Dec. 30, 200; hereinafter “former Inheritance Tax Act”) and the appraised value of shares as KRW 5,00 per share (Plaintiff A, B, C) through 54,711 (Plaintiff D); (d) the Seoul Regional Tax Office’s auditor imposed the gift tax with regard to the difference between the appraised value as of October 1, 2015 and August 16.
(1) The Plaintiff A, who received an increase in the number of shares of the Plaintiff, deducted the amount of KRW 6,300,000 from the total amount of the gift tax originally notified, and the amount of KRW 6,30,00 from the voluntary payment of the gift tax, and the remainder of the Plaintiffs are the amount calculated by deducting the gift tax originally notified from the total amount.
Plaintiff A 15,000 on June 1, 200.