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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 (hereinafter “instant company”) was established as “Co., Ltd. C, and its trade name was changed to “Co., Ltd. B” on March 22, 2012; hereinafter “instant company”) is an unlisted company established on October 12, 2009, which mainly engages in pharmaceutical packaging services and vehicle rental services, the main business of which is a non-listed company established on October 12, 2009 as a partner.
B. D acquired KRW 10,00,000 per share of the instant company’s shares in 2009, and KRW 1,920,000 per share of the instant company’s shares in 201 (hereinafter “instant shares”).
C. In order to conclude a sales contract of the instant shares, the Plaintiff and D requested a lender accounting corporation to provide assessment services of the instant shares value. On January 14, 2013, the lender accounting corporation assessed the value per share as of December 31, 2012 as KRW 18,884 (hereinafter “assessment value per share”) of the instant shares as of December 31, 2013.
On February 28, 2013, the Plaintiff entered into a share acquisition agreement with the purport that the instant shares are transferred to KRW 30,000,000 per share by determining D as KRW 15,000 per share (hereinafter “instant transaction price”), and that the Plaintiff paid the full amount of the transfer price on March 4, 2013, and received the ownership of the instant shares on the same day.
(hereinafter “instant transaction”). D.
D. On May 31, 2013, the head of Yangyang Tax Office reported and paid the transfer income tax on the stock transfer income generated from the instant transaction. In the meantime, at the time of the instant transaction, the head of Yangyang Tax Office determined that the market price of the instant stocks shall be KRW 305,91, calculated in accordance with the supplementary assessment methods under Article 63(1)1(c) of the former Inheritance Tax and Gift Tax Act (Amended by Act No. 11690, Mar. 23, 2013; hereinafter “Gift”) and Article 54(1) of the Enforcement Decree of the same Act (Amended by Presidential Decree No. 24441, Mar. 23, 2013; hereinafter “Enforcement Decree of the Inheritance Tax and Gift Tax Act”). The said taxation data shall be deemed to be the Defendant.