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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. The Plaintiff is a representative director and a major shareholder of B Co., Ltd. (hereinafter “B”), a stock-listed corporation, and C is a representative director and a major shareholder of D Co., Ltd., a non-listed corporation (hereinafter “D”).
B. On March 12, 2003, the Plaintiff sold D Shares 37,200 (hereinafter “D Shares”) owned by the Plaintiff to C in KRW 3,00,00,000. However, due to the payment method of the purchase price, the Plaintiff calculated KRW 116,482 Shares B owned by C in KRW 10,164,82 per share, and transferred to C in KRW 164,820,00, and received KRW 684,894,075 from C; ② The Plaintiff acquired obligations owed by the Plaintiff with D; ③ the remainder of the purchase price, KRW 1,150,285,925 from C in cash.
(hereinafter “The First Sales Contract of this case.” In this case, the Plaintiff and C agreed to respond to the other party within seven days if they notify the time and method of exchanging the said stocks with the instant stocks.
C. Since then, the obligation under the instant 1 sales contract was fulfilled, and the instant shares were not transferred to C in substance. In such a situation, C did not enter into a contract on December 12, 2007 to transfer the instant shares in KRW 10,326,720,000 per share to D on December 12, 2007.
(However, under the contract, the Plaintiff remaining in the name of the Plaintiff at the time as the transferor was entered into the contract, and the contract was concluded; hereinafter “the contract for the second sale of this case”). D deposited all the above payment on December 13, 2007, in three accounts opened on the day of the Plaintiff’s name.
However, the plaintiff around January 2008 under the premise that the shares of this case were transferred to the plaintiff as D without going through C, the transfer income tax on the defendant 1,815.