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1. The plaintiffs' claims against the defendants are all dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
Reasons
1. Basic facts
A. On June 8, 2012, the Plaintiffs, Q and R (hereinafter collectively referred to as “transferors”) entered into a contract with the Defendants to transfer KRW 22,050 shares of the S stock company held by the transferor (hereinafter “instant company”) at KRW 5,95,350 (hereinafter “instant transfer contract”).
The above shares are 5,590 shares owned by the Plaintiff, 480 shares owned by Plaintiff B, 1,175 shares owned by Plaintiff C, 4,00 shares owned by Plaintiff D, 5,05 shares owned by Q, 5,750 shares owned by the Plaintiff.
B. The transferor and the Defendants calculated the net asset value of the instant company as of December 31, 201 by adding KRW 7,061,652,448 as of December 31, 201, and KRW 2,587,074,00 as of December 31, 201, as of December 31, 201 (hereinafter “the instant construction work”) to the estimated profit of the construction work which was received before December 31, 201, but has not yet been completed (hereinafter “the instant estimated profit of the construction work”), as at KRW 9,648,726,448.
C. In addition, with respect to the method of calculating the transfer price, ① the amount of transfer price shall be calculated by deducting the amount of KRW 1 billion from the total corporate value to the transferor, ② the amount of less than KRW 100 million shall be reduced to the amount of less than KRW 31,500,000, ③ the calculated value of shares per share by dividing the amount of reduced amount into the total number of shares issued by the company of this case, ④ the amount of less than KRW 10,000 shall be reduced from the stock value per share, ④ the amount calculated by multiplying the total number of shares subject to transfer by the total number of shares subject to transfer calculated as above 2,050.
(D) The transferor and the Defendants paid the transfer proceeds calculated as above in proportion to their respective shares. Pursuant to the computation method of the transfer proceeds of this case, the transferor and the Defendants deducted the dividend of KRW 1 billion to the transferor from KRW 9,648,726,448 of the company of this case at the time of the transfer contract of this case, and ② South Korea deducted the dividend of KRW 8,648,726,448 of the company of this case (=9,648,726,448 of the company of this case) - KRW 1 billion.