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1. The plaintiff's claim is dismissed.
2. The costs of litigation shall be borne by the plaintiff.
Reasons
1. Details of the disposition;
A. On February 28, 2001, the Plaintiff, a non-listed corporation, was appointed as a director to B Co., Ltd. (hereinafter “non-listed corporation”), and thereafter, he worked for the non-party company from that time.
B. On June 23, 2010, C, the representative director of the non-party company, transferred 10,000 shares of the non-party company to the Plaintiff’s name. On July 12, 2010, C filed a transfer income tax return stating the transfer value of KRW 100 million, acquisition value of KRW 100 million. The director of the Busan Regional Tax Office assessed the value of the shares as KRW 153,412 per share by supplementary assessment methods under the Inheritance Tax and Gift Tax Act, and imposed KRW 62,319,401 per share on the Plaintiff on May 7, 2014 in accordance with the gift agreement on low-price transfer profits.
C. Accordingly, according to the result of the re-audit conducted by the Defendant with the director of Busan Regional Tax Office after raising an objection, the fact that the Plaintiff purchased 2,500 shares from DaC's wife on December 20, 2004 (hereinafter "first acquisition"), acquired 5,00 shares with oil certificates on January 24, 2006 (hereinafter "second acquisition"), and purchased 10,000 shares from C (hereinafter "third acquisition"), as seen earlier on June 23, 2010 (hereinafter "third acquisition"), was confirmed.
The Defendant determined that the actual owner of the instant shares was the representative director C of the company other than the company, and C was in title trust with the Plaintiff through the acquisition of the said shares. As to the first and second acquisition, Article 45-2(1) of the former Inheritance Tax and Gift Tax Act (amended by Act No. 8828, Dec. 31, 2007) (the first acquisition shall be added to 10% at the time of stock appraisal pursuant to Article 63(3)), and for the third acquisition, Article 45-2(1) of the former Inheritance Tax and Gift Tax Act (amended by Act No. 11130, Dec. 31, 201; hereinafter referred to as the “former Inheritance Tax and Gift Tax Act”) shall not be separately divided, if there is no difference in the contents of the provisions of each former Act.