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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Basic facts
A. On August 18, 198, the Plaintiff’s incorporation and the Plaintiff’s shareholder title trust (hereinafter “instant company”) established a stock company B (hereinafter “instant company”) with capital of KRW 50 million and KRW 500,000,000, and acquired 500 shares of the above issued shares under one’s name among the above issued shares, and purchased 750 shares in title trust (hereinafter “title C and D”) to a third party and D, respectively. The Plaintiff acquired 2,00 shares in his name. The Plaintiff’s person E, 300 shares in the Plaintiff’s wife and person, 300 shares in the Plaintiff’s wife and person, and H and I accepted 20 shares in the Plaintiff’s name.
B. On June 26, 2003, the instant company issued 15,000 shares with capital increase with the offering of new shares and issued 15,000 shares (hereinafter “instant capital increase”) to the title trustee each of the 2,250 shares (hereinafter “each of the instant shares”) according to the equal allocation among shareholders, and allocated C’s capital increase with the title trust (hereinafter “title trust”).
C. On November 27, 2007, the Plaintiff filed a lawsuit seeking confirmation of shareholders' rights against the title trustee as to the entire shares of the instant company held by the title trustee including each of the instant shares (the title trustee owns 3,000 shares each of the instant shares), and won the entire shares of the instant company on March 21, 2008. The said judgment became final and conclusive on May 29, 2008.
On December 2012, the Director of the Central Tax Office of the Central Tax Office of the Defendant imposed gift tax on the company of this case, and then confirmed that the Plaintiff held title trust of each of the shares of this case, and calculated the value of each of the shares of this case as a supplementary assessment method, and notified each of the disposition authorities of the gift tax (6,480,603,850 won per share) to the title trustee (6,523,58 won per share).