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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. B Co., Ltd. (hereinafter “B”) was established for the purpose of vessel manufacturing, etc. on June 14, 2007. At the time, the amount of capital is KRW 2 billion, and the amount of outstanding shares is KRW 200,000 per share (per share of KRW 10,000), among which the Plaintiff invested KRW 98,00,000 per share of KRW 980,000,000, and the amount of KRW 98,000 (the share ratio of KRW 49%; hereinafter “instant shares”) was 1.02,000,000,000 shares (the share ratio of KRW 51 per share).
B. The plaintiff was appointed as the representative director B simultaneously with the establishment of B.
C. On October 8, 2008, the Plaintiff sold the instant shares to KRW 3.8 billion (38,775 won per share, and less than KRW 38,775 won per share; hereinafter “the instant shares price”). The Plaintiff received down payment of KRW 1 billion for the same day, and the remainder of KRW 2.8 billion on October 24, 2008 from the green-wing line.
(hereinafter “instant transaction”). D.
On February 13, 2009, the Plaintiff reported and paid the transfer income tax of KRW 253,575,000 (hereinafter “instant transfer income tax”) to the Defendant with the transfer value of the instant shares as KRW 3.8 billion.
E. From April 29, 2013 to June 7, 2013, the Defendant conducted a tax investigation on the change of stocks with respect to B, the Plaintiff, and the Green Cross from April 29, 2013. As a result, the instant shares were assessed as KRW 981,372,00 per share (10,014 per share) by supplementary evaluation methods, the Plaintiff arbitrarily calculated the instant shares into KRW 38,775 per share and transferred the instant shares to the Green Cross, a person with a special relationship, at his/her discretion, at KRW 38,775 per share, and this constitutes an elevated transfer under Article 35(1)2 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 9916, Jan. 1, 2010; hereinafter “the Act”). The Plaintiff’s share price of KRW 2,524,216,00 [including the gift tax of this case; KRW 380,301,940-14,700]