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1. Additional tax for underreporting KRW 119,873,030, which the Defendant reported to the Plaintiff on April 7, 2015, KRW 119,873,030, which the Defendant reported to the Plaintiff on April 7, 2015.
Reasons
1. Around March 2012, the Plaintiff filed a preliminary return on the transfer income tax to the effect that the Plaintiff participated in the capital increase increase with new shares issued by B Co., Ltd. (hereinafter “instant company”) and transferred KRW 40,000 per share to D KRW 5,000 per share (hereinafter “instant shares”) without distinguishing the trade name from before and after the alteration.
On January 20, 2015, the Defendant deemed the transfer of the instant shares as a transfer at a low price to a related party, and assessed the supplementary assessment per share as KRW 26,279, and determined and notified the Plaintiff of KRW 119,873,030 (including additional tax for underreporting KRW 8,434,042, additional tax for unfaithful payment; KRW 27,098,576) and securities transaction tax 6,010,460 (including additional tax for underreporting KRW 425,580, additional tax for underreporting; KRW 1,329,086).
(hereinafter referred to as "the Disposition in this case"). [Grounds for recognition] The Disposition in this case does not dispute, Gap's entry (including serial number, hereinafter the same shall apply), the purport of the whole pleadings.
2. In full view of the following facts and circumstances, it is difficult to view the Plaintiff as a real shareholder, and thus, the instant disposition based on a different premise is unlawful. In full view of the following facts and circumstances, the Plaintiff’s assertions Nos. 5 through 29, Nos. 2 through 12, and the witness E’s testimony, and the purport of the entire pleadings.
① On January 2010, E and F agreed to jointly manage the instant company (E invested KRW 150 million and acquired KRW 30,000,000 equity interest in KRW 50 million). From around 2011, E provided the Plaintiff with 28,00 equity interest out of 30,000 equity shares in its name and changed its name to the Plaintiff.
The Plaintiff’s Dong Jae-si remitted to the Plaintiff’s head of Tong KRW 40 million on March 21, 201, and KRW 500 million on April 29, 201. On April 6, 2011, the Plaintiff deposited KRW 200 million out of the above KRW 500 million in the instant company and participated in capital increase with new stocks (40,000 shares).