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1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
Reasons
Details of the disposition
A. On February 22, 2010, Plaintiff A transferred 24,000 of the shares of the non-listed company D Co., Ltd. (hereinafter “non-listed company”) to Plaintiff B, his spouse, KRW 48,000 ( KRW 10,000 per share) at the transfer value of KRW 480,000 of the shares of the non-party company, and on September 15, 2010, Plaintiff C paid each transfer of KRW 24,000 of the shares of the non-party company to Plaintiff C (hereinafter “each transfer”) at KRW 240,000 of the shares of the non-party company ( KRW 10,000 per share) to the non-party company, and filed a return on and pay the capital gains tax and securities transaction tax to the Defendant in 2010.
B. The Defendant deemed that Plaintiff A’s transfer of stocks to Plaintiff B constitutes a low-price transfer between related parties under Article 101 of the former Income Tax Act (amended by Act No. 11146, Jan. 1, 2012; hereinafter “Income Tax Act”), and denied the amount of transfer income reported by Plaintiff A; and imposed KRW 31,412,360,58,140,140,000 on Plaintiff A pursuant to Articles 60 and 63 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 11130, Dec. 31, 2011; hereinafter “Gift”) on February 5, 2013; and imposed KRW 331,412,360, and KRW 16,58,140, and gift tax on March 6, 2013; and imposed on Plaintiff A a gift tax on Plaintiff 636,6365,206.
In addition, the defendant considered that the plaintiff C acquired shares at a low price and received profits from the plaintiff C, and assessed the price per share as 60,110 won according to the supplementary evaluation methods stipulated in the Inheritance and Gift Tax Act, and imposed KRW 301,20,680 on the plaintiff C on February 5, 2013 in accordance with Article 35 of the Inheritance and Gift Tax Act.
(2) Each of the above dispositions of this case is legitimate. (hereinafter referred to as the "disposition of this case"). [Grounds for recognition] without dispute, Gap's evidence 1 through 7, Eul's evidence 1 (including provisional number), and the purport of the entire pleadings of this case.