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1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
Reasons
1. Basic facts
A. C Co., Ltd. (hereinafter “C”) whose representative director is the Plaintiff Company A (hereinafter “C”) was awarded a contract for D Corporation at Osan City around 2008, but did not receive payment of the contract price claim of KRW 2,845,969,539 due to the lack of the subcontractor’s financial resources (hereinafter “instant contract price claim”).
B. On January 31, 201, Plaintiff A trusted 2,750 shares of the instant shares (the face value of KRW 10,000 per share; hereinafter “instant shares”); 25,000 shares of the instant shares to E (the death on August 1, 201) prior to his/her divorce on August 11, 201; 14,000 shares of the instant shares to E on October 1, 201; and 20,000 shares of the instant shares to F on October 1, 201, respectively.
(Plaintiff A was married on January 5, 1979 with E, but on May 10, 2010, the consultation was married again on February 20, 2014.
In accordance with the supplementary evaluation methods under Article 54 of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act (amended by Presidential Decree No. 23527, Jan. 25, 2012; hereinafter “former Enforcement Decree of the Inheritance Tax and Gift Tax Act”), the head of the New Mine District Tax Office and the head of the Macheon District Tax Office imposed gift tax as stated in the “value per share” of attached Table 1 on May 1, 2014. Based on the evaluation, the head of the New Mine District Tax Office imposed on F on May 1, 2014, the head of the New Mine District Tax Office: (a) on the same day; (b) before being amended by Act No. 11130, Dec. 31, 2011; hereinafter “former Inheritance Tax and Gift Tax Act”) on the Plaintiff; (c) on the premise that the said Plaintiffs did not file a return on the tax base by unjust means, the head of the new Gwangju District Tax Office did not apply the said Plaintiffs’ penalty tax base by unjust method.
Plaintiff
B, F, and E are set forth in attached Table 1 as the Suwon District Court No. 2014Guhap61690 against the Head of the New Mine District Tax Office and the Head of the Suwon District Tax Office.