1. The plaintiffs' claims against the defendants are all dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

1. Details of the disposition;

A. On November 16, 200, C is the representative director of D Co., Ltd. (hereinafter “instant company”) established for the purpose of manufacturing and selling leisure products. At the time of its establishment, C issued 10,000 shares of KRW 5,000 (capital 50,000,000) per par value at the time of its establishment. The register of shareholders states that the Plaintiffs who participated as promoters at the time of its establishment are each acquired 3,000 shares (30%) E, 50 shares (5%), and 3,500 shares (35%) by C.

B. C returned 500 shares of the instant company under the name of E on January 10, 2001 to its own name.

C. When the company of this case received new shares 50,000 shares as of October 10, 2001 (the first one), the company acquired shares 15,000 shares and 20,000 shares each, which were newly issued by the Plaintiffs as promoters at the time of incorporation of the company. When the above company received shares 60,000 shares as of November 25, 200 (the second one), the plaintiffs acquired shares 18,000 shares, and C received shares 24,000 shares each, and the above company acquired shares 80,000 shares as of December 18, 2004 (the third one), respectively, when the plaintiffs acquired shares 24,00 shares, and C acquired shares 32,000 shares each.

(2) The following specifications are as follows: (a) the shares acquired under the names of the Plaintiffs in the process of the establishment of the instant company and the capital increase consideration; and (b) the details of the changes in the shares are as follows.

【Statement of Change in Stocks】 C B A E

D. The Defendants deemed that the Plaintiffs received each of the instant shares at the time of the establishment of the instant company and the time of capital increase with new shares issued by C pursuant to Article 45-2(1) of the Inheritance Tax and Gift Tax Act (hereinafter “Gift”) as a donation of each of the instant shares from C pursuant to the deemed donation of title trust property under Article 45-2(1) of the Inheritance Tax and Gift Tax Act, and at the same time applying a premium assessment under Article 63(3) of the Inheritance Tax and Gift Tax Act on the ground that the said shares are owned by the largest shareholder, etc., on March 8, 2015.