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1. The plaintiffs' appeals against the defendants are all dismissed.
2. The costs of appeal are assessed against the Plaintiffs.
Reasons
1. The reasons why the court should explain this part of the disposition are the same as the reasons for the judgment of the court of first instance, and thus, this part of the judgment is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
2. Whether each of the dispositions of this case is legitimate
A. The plaintiffs' assertion 1) The reasons why the plaintiff Gap held the title trust of H's shares to others including the remaining plaintiffs are as follows: (A) around 2000, the relationship with which not less than three promoters of the incorporation of H under the Commercial Act were stipulated at the time of acquiring H should be distributed to not less than three equal persons, and the composition of shareholders should be distributed to not less than three persons.
B) From 2003, a loan institution including a bank, etc. was to obtain a loan of company facilities and operation funds, etc., based on the company’s list of shareholders or a list of changes in stocks, etc., it was necessary to create a majority of shareholders company by registering the Plaintiff’s shares in the name of the other shareholders for the convenience of loan, as a partner company of the Scco Construction Co., Ltd (hereinafter “Scco Construction”) and operating the business. In order to be registered as a partner company of Scco Construction, it was necessary to meet the evaluation criteria set forth in the Scco Construction Act. However, the loan institution, including a bank, etc. was evaluated higher than a single shareholder, which was also the same in order to be registered as an external partner company of a large company other than Scco Construction.
2) As above, Plaintiff A’s stock title trust based on each of the instant transactions (hereinafter “each of the instant title trust”).
The purpose of the tax avoidance is not only the tax avoidance but also the tax is not in arrears.