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1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
Reasons
1. Details of the disposition;
A. C Co., Ltd. (hereinafter “C”) is a corporation established on January 24, 2002 for the purpose of terminal transport and real estate business.
B. As the representative director of C, the Plaintiff is a shareholder holding C’s 45,000 shares. The Plaintiff’s spouse, as the Plaintiff’s spouse, owns 4,00 shares of C. D holds 31,00 shares of C, E (the Plaintiff’s wife’s wife), and F (the Plaintiff’s partner’s wife) each share of 10,00 shares of C.
C. On December 7, 2006, C submitted a detailed statement to the Defendant: (a) on December 7, 2006, D transferred 31,000 shares to G Co., Ltd. (hereinafter “G”); (b) on December 8, 2006, E and F respectively transferred 10,000 shares to the Plaintiff; (c) on December 8, 2006, 6,500 shares, 10% out of the Plaintiff’s shares 65,000 shares; (d) on 400 shares, 10% out of the Plaintiff’s shares 4,000 shares; and (e) on 31,000 shares owned by G, 3,100 shares out of 31,00 shares each share; and (e) on 31,000 shares owned by G, 27,900 shares out of the remainder of 90 per share, and (e) on 5,000 shares.
From September 10, 2012 to October 19, 2012, the Central Regional Tax Office conducted an investigation into changes in stocks with respect to the Plaintiffs, and as a result, D did not transfer 31,00 shares owned by it to G on December 7, 2006, and C, a major shareholder of D with a special relationship, retired at a price lower than the assessed value of D’s shares. Accordingly, C, a major shareholder of D with a special relationship, obtained each benefit of KRW 7,189,029,039,391, and Plaintiff B, 442,401,809, respectively, and notified the Defendant of the said taxation data.
E. Accordingly, on December 4, 2012, the Defendant respectively decided and notified the Plaintiff A of KRW 5,726,88,860 of the gift tax for the year 2006, and KRW 141,672,830 of the gift tax for the year 2006 to Plaintiff B on December 3, 2012.
(B) The gift tax was determined and notified to the Plaintiff B (hereinafter “assessment disposition of gift tax on Plaintiff B”). Since then, the Defendant reverted to the Plaintiff in 2006.