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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 17, 1998, B Co., Ltd. (hereinafter “B”) issued 30,000 new shares of KRW 5,00 per share at the time of establishment, 5,000 per share at the time of establishment, 30,000 per share at the face value, 5,000 per share at the face value, and 5,000 per share at the face value on June 1, 2000 at the face value (hereinafter “new shares”).
Following the issuance of the instant new shares, the register of shareholders was registered as shareholders holding 394,000 shares (including the instant new shares), C, and D, respectively, 2,500 shares, and E as shareholders holding 1,00 shares.
B. On October 1, 2014, the Defendant imposed on the Plaintiff the gift tax of KRW 784,00,00 on June 1, 200 on the ground that “F, the actual owner of the instant new shares, was in title trust (hereinafter “title trust 1”) and on the same day (including additional tax; hereinafter “taxation 1 disposition”), and on the Plaintiff on the same day, “B, who had a claim of KRW 1.80,000,000,000 against F, acquired the said claim from F in lieu of the said claim, and maintained the title trust status in the Plaintiff’s future (hereinafter “title trust 2”) and did not enter into a title trust agreement with the Plaintiff on the following day on September 1, 200, the transfer acquisition date of the gift tax of KRW 380,00,00,00,000 on the ground that the transfer registration date was the last day of the year following the instant new shares, and did not enter into a title trust agreement with the Plaintiff on the following day.
Article 9 of the Addenda to the Inheritance Tax and Gift Tax Act (amended by Presidential Decree No. 2002. Dec. 18, 2002) provides that if ownership is acquired before the law enters into force and the transfer of ownership is not made, ownership shall be considered to have been acquired on January 1, 2003.
Therefore, in the case of title trust 2, G's acquisition date of ownership is the law.