1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1...

1. Details of the instant case

가. 원고와 C은 동서(同壻) 사이로 원고의 배우자 F와 C의 배우자 H는 형제이다.

A Co., Ltd. (hereinafter “B”) was established on March 7, 2002 for the purpose of the supply and demand of parts and the supply of parts, etc., and from the time of its establishment to the date of its establishment, H is a controlling shareholder and representative director who holds 70% of shares issued on the register of shareholders, and the number of shareholders and shares registered on the register of shareholders of B are as listed

B. On January 17, 2006, the Plaintiff was appointed to the auditor B, and C resigned from the auditor B on the same day.

C The transfer income tax return (No. B No. 2) signed on June 12, 2006 in the name of C indicated that C transferred all of 2,500 shares owned by it to the Plaintiff on January 17, 2006 to KRW 25,00,000 per share, and accordingly, B’s register of shareholders was registered as a shareholder holding B’s shares on behalf of C on January 17, 2006, as shown in attached Table 1.

Since then, as shown in attached Tables 1 and 2, the Plaintiff became a shareholder of 6,000 shares in total by acquiring 3,500 shares with four new shares issued from October 18, 2007 to December 17, 2012 (hereinafter “instant shares”).

C. On July 31, 2014, the transfer income tax return (Evidence B No. 3) drafted on August 10, 2014 under the Plaintiff’s name entered that C acquired all of the instant shares in the Plaintiff’s name in total of KRW 60,000 per share of KRW 10,000,000 per share. Accordingly, the register of shareholders in B was registered as the shareholder of the instant shares on July 31, 2014, as shown in Attached Table 1.

around July 2015, the Busan regional tax office requested C to provide explanatory data on the grounds that the acquisition value of the instant shares differs from the actual value of the instant shares, and C is the trade name before the change of the E-B in January 2006 for the registration of D business operators.

It is entrusted to the accounting office due to the lack of tax knowledge in the process of trust to A.