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1. All of the plaintiff's claims are dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. B Co., Ltd. (hereinafter “instant company”) was established on April 27, 199 for the purpose of gold-type manufacturing business, etc.
B. At the time of incorporation, the instant company issued KRW 40,000 (Capital 200,000,000) at the face value of 5,000 won (Capital). The shareholder registry of the said company stated that C, which participated as promoters at the time of incorporation, stated C, 32,000 shares, D (C’s wife), 4,000 shares, E, 2,00 shares, and 2,00 shares as subscribers, respectively.
C. On December 29, 2001, the instant company issued new shares of 200,000 shares (Capital 1,000,000,000). The statement on the state of changes in stocks, etc. of the instant company stated that C 160,000 shares, D20, E 10,000 shares, and Plaintiff 10,000 shares, who participated in the share offering, were subscribed for shares at the time of establishment.
After acquiring all of the shares of the company of this case, the Defendant respectively held a title trust to the Plaintiff as promoters and the Plaintiff who participated in the shares of the company. According to the above details of changes in the shares of the company of this case, the Plaintiff rendered a disposition of this case imposing KRW 2,000,000, when the company was incorporated on April 27, 199, and KRW 10,000, when the company was issued with capital increase on December 29, 2001, on the ground that each title trust was held on December 29, 200, on the ground that each of the shares of the company of this case was held in a title trust under Article 45-2(1) of the Inheritance Tax and Gift Tax Act, deeming that the Plaintiff donated each of the shares from C as above, and on August 7, 2013, imposed the gift tax of KRW 1,300,000 for the year 199 and the gift tax of KRW 616,24,80
E. On October 24, 2013, the Plaintiff filed an appeal with the Tax Tribunal on the instant disposition. On July 15, 2014, the Plaintiff filed the instant lawsuit upon receipt of a decision of dismissal.
[Ground of recognition] Facts without dispute, Gap evidence 1 to 4, 7, 8, 9, Eul evidence 1 and 13 (including each branch number, if any; hereinafter the same shall apply).