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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. From July 2010 to October 1, 2010, Seoul Regional Tax Office conducted a corporate integration investigation on C Co., Ltd. (hereinafter “C”) and its affiliated companies and a gift tax investigation on D’s family members (Plaintiff B(C’s south), the representative director of C’s company, and D’s family members (D’s wife).
B. As a result of the investigation, the above National Tax Service confirmed that ① (a) the details of the deposit and withdrawal of the bank account of D and its family members were confirmed, and tracked the source of funds for high-amount deposits deposited in the account of wife and children (such as a pre-written statement, check, etc.); (b) the source of funds deposited in the account of wife and children is funds withdrawn or transferred from the account of the third party that the corporations, such as C, etc. managed under the name of the third party; and (c) the source of funds acquired such as real estate, movable property, stocks, etc. acquired in the name of wife and children; and (c) the said funds were found to have been partially verified by tracing the funds such as the source of using funds deposited in the account of family members, etc. (c) the above funds were used for stocks related to the name of wife and wife, real estate, movable property, movable property, wife and children’s loan interest and private expenses.
C. The Plaintiffs responded to the tax officials belonging to the above National Tax Service that “the name account was owned by the principal and the source of funds deposited and the source of funds acquired from D. The funds deposited in the principal account was used to acquire real estate and stocks. The funds were deposited in cash and the source of funds is unclear shall not be memory accurately.”
Although the above tax official received evidentiary data on the portion that he/she could not accurately memory the plaintiffs, he/she did not additionally submit the data. D in the questionnaire with the above tax official from 2006 to 2009, the amount of KRW 2,225,609,544 to the plaintiff B, and the plaintiff A from 1,513,277.