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All appeals are dismissed.
The costs of appeal are assessed against the Defendants.
Reasons
The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed).
Article 45-2 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 8828, Dec. 31, 2007; hereinafter "the Inheritance Tax and Gift Tax Act") provides that "where the actual owner and the nominal owner are different with respect to the property (excluding land and buildings) requiring a registration, etc. for a transfer or exercise of the right, the value of the property shall be deemed to have been donated to the actual owner on the date when it is registered, etc. as the nominal owner, notwithstanding the provisions of Article 14 of the Framework Act on National Taxes," and Article 45-2 of the former Inheritance Tax and Gift Tax Act ("the Inheritance Tax and Gift Tax Act") provides that "where the list of stockholders or the nominal owner has not been prepared in the application of the provisions of paragraph (1), if the list of stockholders or the nominal owner has been submitted to the head of the tax office having jurisdiction over the place of tax payment pursuant to Articles 109 (1) and 119
Even if the legal provision of this case seeks to avoid tax by stating the name of the owner of shares, etc. differently from the actual owner in the statement on the change of shares, etc., if the change of ownership is not made due to the lack of the register of shareholders or the register of members, the legal provision of this case intends to supplement the problems in which the main text of Article 45-
(See Supreme Court Decision 201Du11099 Decided May 16, 2014). However, the legal provision of this case only prescribes that a transfer of ownership shall be determined by the detailed statement, etc. submitted to the head of the tax office having jurisdiction over the place of tax payment, and specifically regarding which date shall be deemed the deemed donation based on the detailed statement, etc. of changes in stocks, etc.