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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. 1) Plaintiff B is a stock company C (hereinafter “non-party company”).
(2) On October 18, 201, the non-listed company was donated 100 shares issued by the non-listed company, at the time of the largest shareholder D of the non-indicted company. (2) On February 18, 2012, the non-party company divided the face value of the non-listed company from KRW 5,000 to KRW 500 per share. Accordingly, the number of shares owned by the plaintiff B became 1,00 shares.
3) Plaintiff B acquired KRW 500 per share (total amount of KRW 21,150,000 per share) from capital increase with 42,300 capital issued by Nonparty Company on March 27, 2012. The Plaintiff was an employee of Nonparty A, and on March 14, 2014, the Plaintiff acquired 5,250 shares of Nonparty Company, who was an unlisted corporation, at the time of the largest shareholder E of Nonparty Company. C. The Nonparty Company was listed on the KOSDAQ on November 5, 2014, and the Plaintiffs transferred the shares of Nonparty Company (hereinafter referred to as “instant shares”) on the KOSDAQ market as follows.
[Attachment 1-1] The details of the Plaintiff’s stock transfer [Attachment 1-2 Plaintiff B’s stock transfer.]
D. Since then, the Plaintiffs were listed on the KOSDAQ market within five years after they received a donation from the largest shareholder having a special relationship or acquired a fee for the acquisition thereof, with respect to profits acquired in excess of the original taxable value or acquisition value of the gift tax, Article 41-3 subparag. 1, 2, and (8) of the former Inheritance Tax and Gift Tax Act (amended by Act No. 1357, Dec. 15, 2015; hereinafter “former Inheritance Tax Act”), Article 31-6 subparag. 3 and (4) of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act (amended by Presidential Decree No. 26960, Feb. 5, 2016; hereinafter the same).
Pursuant to the main sentence of the same Article, the average of the closing price for each two months after the transfer date of the shares of this case shall be calculated based on the listing, etc. of the shares of this case on the premise that the closing price per share as of the date of settlement is "the appraised price per share" and the defendant on February 28, 2015.