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1. The instant lawsuit shall be dismissed.
2. The costs of the lawsuit are assessed against the defendant.
Reasons
1. Details of the disposition;
A. On August 20, 2003, C Co., Ltd. (hereinafter “C”) was established under Seongdong-gu Seoul Metropolitan Government Maintenance Business of Automobiles, etc., and 4,000 shares of 10,000 shares (5,000 shares) issued at the time of establishment were owned by Plaintiff A and Plaintiff B (the spouse of Plaintiff A).
B. C’s statement of the change of stocks, etc. in 201 indicated that the total amount of 5,000 shares owned by the Plaintiffs was transferred to E and F respectively.
C. The Defendant, on September 16, 2014, determined and notified the Plaintiff’s transfer income tax of 60,395,800, and the transfer income tax of 364,000 shares owned by the Plaintiff (“Plaintiff”) of KRW 384,00 (transfer value of KRW 384,00,000 - Acquisition value of KRW 20,000) and the transfer income of 1,00 shares owned by the Plaintiff B of KRW 91,00,00 (transfer value of KRW 96,00,000 - Acquisition value of KRW 5,00,000), respectively, for the Plaintiff of KRW 60,395,80 for the transfer income tax of 209, and for the Plaintiff of KRW 14,785,695 for the transfer income tax of 209.
(hereinafter referred to as “each of the instant dispositions”). / [Grounds for recognition] The facts that there is no dispute, Gap evidence Nos. 1, 2, and 5, Eul evidence Nos. 1, 2, and 3 (including branch numbers if there is a serial number), the purport of the entire pleadings.
2. On February 14, 2017, the Defendant’s judgment on the Defendant’s defense prior to the merits of the instant case revoked each of the instant dispositions and notified the Plaintiffs thereof, and thus, asserts that the instant lawsuit is unlawful as it seeks revocation of the already extinguished dispositions, as it has no interest in the lawsuit.
Comprehensively taking account of the overall purport of the statements and arguments in the evidence Nos. 14 and 15, the Defendant: (a) deemed that around November 2016, the timing of transferring the Plaintiffs’ respective shares to E and F was 2010; (b) decided and notified Plaintiff A of capital gains tax of 2010, KRW 67,510,125, and KRW 16,527,375, respectively; and (c) accordingly, revoked each of the instant dispositions on February 14, 2017.