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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 juristic person established for the purpose of the manufacture and sale of compound fertilizers. The plaintiff A was registered as the representative director or director of C from December 28, 2006 to April 20, 2008, and the plaintiff B as the director and the representative director of C from January 16, 2007 to April 20, 2008, respectively, and the plaintiff B was registered as the inside director and the representative director from August 11, 2009 to April 20, 2008.
B. C’s details of stock changes from November 7, 2006 to July 31, 2009 are as follows:
[The following table is the part in which the shareholder at that time is indicated (the plaintiff A is the son of the plaintiff B, D is the mother of E, F, and G, and B and D are the syptian of the plaintiff B.
[1) On November 6, 2006, on November 7, 2006, 2006, on November 18, 2006, on April 15, 2008, E 34,680,680 - 34,680 - 34,680 - 10,920 10,9206,00 (-4,920), 6,000 (-4, 7, 2007, 2007, 2007, 2007, 15, 208, 207, 208, 1646, 206, 106, 106, 10, 100, 106, 200, 106, 200, 306, 206, 207, 2008
C. On June 27, 201 through November 10, 2011, the director of the Central District Tax Office: (a) conducted an investigation of changes in stocks with respect to C; (b) as seen above, the actual owner of C’s 18,600 shares and C’s 39,00 shares owned by Plaintiff B (hereinafter “instant shares”), which were held by the Plaintiff; and (c) the actual owner of C’s shares owned by Plaintiff B (hereinafter “instant shares”), considered F, E, G, D, etc. as title trust to the Plaintiffs; and (b) notified the Defendant of taxation data by deeming them as gift; and accordingly, on March 6, 2012, the Defendant imposed and notified each of the following gift tax (including additional tax) on the Plaintiffs.
The number of shares acquired on the date of acquisition is the amount imposed on the title truster (including won and additional tax) (including additional tax) on November 7, 2006, Plaintiff A 1,264,640 (this tax is 720,720 additional tax 543,920) on November 23, 2008.