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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. Plaintiff A, the representative director of the O Co., Ltd., an unlisted corporation (hereinafter “O”), together with P, P, and Q (hereinafter “Plaintiff A, etc.”), held 3,120,000 shares (Plaintiff A2,805,00 shares, P170,000 shares (5.45%) and Q 145,00 shares (4.65%) of theO.
B. On February 2009, Plaintiff A, etc. sold 3,120,000 shares of theO to R Co., Ltd. (hereinafter “S”). On April 29, 2009, S sold 10,256,410 shares of S (hereinafter “instant shares”) in return for the acquisition of O shares by the Plaintiff et al. to the Plaintiff et al., but the Plaintiff et al. allocated 1,025,641 shares of S in return for the acquisition of O shares (hereinafter “instant shares”) to the Plaintiff et al., not in the name of the Plaintiff et al., but in the name of the Plaintiff et al., as if the Plaintiff et al. participated in the share offering by a third party, each of them allocated 1,025,641 shares under their respective names.
C. From May 25, 2012 to September 21, 2012, the director of the Seoul Regional Tax Office: (a) determined that Plaintiff A, a real shareholder of the instant shares, title trust of the instant shares to the instant title trustee; and (b) notified the Defendants, the head of the competent tax office having jurisdiction over the domicile of the instant title trustee, of the taxation data stating that KRW 527,179,474, the amount calculated by multiplying 1,025,641 per share of the instant shares allocated to the instant title trustee pursuant to Article 45-2 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 9916, Jan. 1, 2010; hereinafter “former Inheritance Tax Act”).
Accordingly, the Defendants imposed the pertinent gift tax (including additional tax) on the instant title trustee as the donor A, who is a joint and several tax obligor, on the instant title trustee.
(hereinafter “instant disposition”) e.
The Plaintiffs appealed and filed an appeal with the Tax Tribunal on June 28, 2013, respectively, but on December 5, 2013 and December 2013.