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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. From December 12, 2011 to January 10, 2012, the Defendant conducted an integrated investigation of corporate tax on the Cheong Cheong Dou Comprehensive architectural Office (hereinafter “Cheong Dou Comprehensive”) between Co., Ltd. (hereinafter “Cheong Dou Comprehensive”) and the same year from August 6, 2012
9. Until 19.19. There was an investigation of changes in the shares of the public-private partnership.
B. As a result of the investigation on the change of shares above, the Defendant confirmed that the Plaintiff acquired 5,454 shares of Cheongfriendly comprehensive (hereinafter “instant shares”) held by B at a remarkably lower price than the value of the instant shares without justifiable grounds, and determined and notified the Plaintiff of KRW 818,83,930 on December 3, 2012 according to the supplementary assessment method prescribed by the Inheritance Tax and Gift Tax Act.
(hereinafter “instant disposition”). C.
On the other hand, Supreme Court Decision 2014Du12062 Decided February 26, 2015, which was the case concerning the disposition of tax investigation against the plaintiff on other person other than the case concerning the disposition of tax investigation of this case against the plaintiff, rendered a ruling that "it does not overlap with the contents of the tax investigation by a tax official on the grounds that it does not overlap with the contents of the tax investigation by again conducting a tax investigation on only the specific items other than the specific items for which tax item was originally conducted, as well as the case where a tax official has conducted a tax investigation over all items for a specific taxable period of a specific taxable period of a certain tax item."
(hereinafter “instant judgment”) D.
After the judgment of this case was rendered by the Plaintiff, according to the judgment of this case, the disposition of this case was conducted on April 24, 2015.