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1. The plaintiff's claims against the defendants are all dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Basic facts
A. Defendant B Co., Ltd. (hereinafter “Defendant Company”) is a securities company that engages in investment trading business, investment brokerage business, etc. under the Financial Investment Services and Capital Markets Act, and Defendant C is an employee of the Defendant Company who served as the vice head at the branch office of the Defendant Company. The Plaintiff is a shareholder who holds stocks issued D (hereinafter “D”) and entered into a securities trading consignment agreement with the Defendant Company around 2014.
B. Following the amendment of the Enforcement Decree of the Income Tax Act on February 15, 2013, in the case of stocks of a KOSDAQ-listed corporation, such as D stocks, a major shareholder, who is subject to taxation on the transfer of stocks, was changed from “a shareholder who holds stocks of at least five billion won in total at the market price,” to “a shareholder who holds stocks of at least four billion won in total at the market price.”
C. Whether the Plaintiff constitutes a “large shareholder” is determined as including not only the shares held by one shareholder but also the shares held by a person in a relationship with the shareholder. The Plaintiff held 275,288 shares in the E account; the spouse F held 135,557 shares totaling D shares in the Defendant Company Securities Account and E account (including 40,000 shares for futures); however, the Plaintiff, around March 4, 2014, deposited 5,288 shares deposited in the Defendant Company Securities Account (G; hereinafter “instant account”); and deposited 5,288 shares deposited in the instant account as the instant account on the same day (i.e., 55,28 shares in the instant account; 220,000 shares in the Plaintiff’s account); and (ii) deposited the entire shares deposited in the Defendant Company Securities Account in the name of the Defendant Company in the name of the Defendant Company.
C. After December 9, 2014, the Plaintiff sold 29,500 shares of D shares deposited in the account of this case and 288 shares of D shares deposited in the account of this case, and F sold 70,000 shares of D shares by June 9, 2014. On December 29, 2014, the Plaintiff sold 245,50 shares of D shares.