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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. On September 1, 200, the Plaintiff was appointed as the representative director of B Co., Ltd. (hereinafter “instant company”) established for the purpose of developing and supplying software, manufacturing and selling smart cards, and as of December 31, 2010, the Plaintiff held 1,096,972 shares (20.01% shares) out of total number of issued stocks as the largest shareholder of the instant company as of December 31, 2010.
B. On June 28, 201, the instant company issued bonds with non-unregistered private placement of KRW 10 billion in total face value (hereinafter “instant bonds with warrants”) to the instant company.
Among them, C Co., Ltd (hereinafter “C”) acquired bonds with warrants worth KRW 5 billion in total face value, D Co., Ltd. (hereinafter “D”) acquired bonds with warrants worth KRW 3 billion in total face value, E Co., Ltd. (hereinafter “E”), and E Co., Ltd. (hereinafter “E”) acquired bonds with warrants worth KRW 2 billion in total face value in total face value.
C. The Plaintiff acquired each of the preemptive rights worth KRW 180,00,000 among the bonds with warrants acquired by C (hereinafter “first preemptive rights of this case”) and KRW 1 billion among the bonds with warrants acquired by E (hereinafter “second preemptive rights of this case”) at KRW 45,00,000,000 among the bonds with warrants acquired by C, respectively.
C. In applying Article 35 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 11130, Dec. 31, 2011; hereinafter “former Inheritance Tax Act”), the Plaintiff reported and paid KRW 48,163,849 of the gift tax on June 28, 201 by filing a revised return on the increase in the value of donated property to KRW 465,185,756, and KRW 416,316,310 of the additional gift tax, upon filing a revised return on the increase in the value of donated property to KRW 317,576,937, with respect to the transaction for which the first preemptive right was acquired on September 30, 2011, by applying Article 40(1)1 of the same Act on September 30, 2012.