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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. On August 28, 2001, the Plaintiff concluded a sales contract (hereinafter “instant sales contract”) with the non-party Handong-gu Co., Ltd. with the purchase price of KRW 694,600,000 in the name of “School Foundation A E” in order to acquire part of the land B of Daejeon Seodong-gu Daejeon as basic property for profit-making (hereinafter “instant land”).
B. After that, the Plaintiff invested in the non-party E Co., Ltd. (F Co., Ltd.) (hereinafter “non-party E Co., Ltd.”), and the non-party Co., Ltd. (hereinafter “non-party Co., Ltd.”), after completing the registration of ownership transfer on the instant land on January 31, 2002, had built a new building and run a substantial business with the production of learning materials and publishing business as its main business.
C. As of December 31, 2001, the total number of shares issued by the non-party company (the representative: G) was 118,000 shares (the face value of 10,000 shares) and among them, the Plaintiff acquired 117,596 shares (9.66%) by the non-party G, 104 shares (0.09%) and 100 shares (0.08%) by the non-party H. As of December 31, 2002, the total number of shares issued by the above company was 123,00 shares (the face value of 10,000 shares) and among them, owned 122,596 shares (9.67%) by the Plaintiff after adding 5,00 shares issued by the non-party in 202. D.
The above G is the child of I, the chief director, the contributor at the time of the establishment of the plaintiff, and H is the spouse of G.
E. When the Board of Audit and Inspection of the Central Regional Tax Office "Operation Inspection of the Non-Party Company" obtained shares of the Non-Party Company 117,596 (acquisition value 1,175,960,000), 5,000 (acquisition value 50,000,000) in 201 and 202, and notified the Defendant of a request for the correction that the Plaintiff additionally collects gift tax on the value of the property used to acquire shares of the Non-Party Company in excess of 5/100 of the total number of shares issued by the Non-Party Company as of the end of each business year.
F. The defendant shall make 5/100 of the total number of shares issued by the non-party company in accordance with the above corrective order.