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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. On June 25, 1997, the Plaintiff joined B Co., Ltd. (formerly: C Co., Ltd.; hereinafter “B”) as the field management director, and was transferred 17,000 shares (21.25%) under his/her name. Since then, B increased the shares in its name during the three-time capital increase process, as follows.
(42,50 shares in the Plaintiff’s name (hereinafter “instant shares”). The increase in the total amount of capital increase in the Plaintiff’s shares in the No. 42,500 No. 550 shares in the Plaintiff’s name (hereinafter “instant shares”). No. 17,000 shares in the Plaintiff’s shares - No. 17,000 shares of August 9, 2199 - KRW 4,250,000 KRW 20,000 KRW 330,000 KRW 4,250 KRW 30,000 on June 5, 2002, KRW 4,250 KRW 4,250 KRW 4,70,000 KRW 14,875 shares in the aggregate 1.2 billion on November 7, 2002
C. The defendant from April 2, 2012 to the same year
5. Until June 16, 2012, as follows, D, the representative director of B and the actual owner of the instant shares, deemed that title trust was held by the Plaintiff, and determined and notified the gift tax (including additional taxes; hereinafter the same shall apply) of KRW 464,616,670 on June 5, 2012 pursuant to Article 43 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 5582, Dec. 28, 1998) and Article 41-2 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 6780, Dec. 18, 2002).
(hereinafter collectively referred to as "the Disposition in this case"). The assessed tax amount (including additional tax) assessed on June 25, 1997 on the gift date shall be 3,636,200 won which is KRW 10,649 won on August 10, 1999, KRW 12,942,80 won which is KRW 144,450,00 won on June 5, 2002, KRW 148,750,00 won on KRW 34,860, KRW 677, KRW 4100, KRW 269,670, KRW 6700, KRW 67700, KRW 6700, KRW 1345,00 on June 26, 199, KRW 199, KRW 12,949, KRW 1746,6700 on August 134, 205, KRW 14615
2. Whether the instant disposition is lawful
A. The plaintiff's assertion 1 is based on the business order D, the representative director, as the actual shareholder of B.