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1. The plaintiff's primary claim against the defendants is dismissed in entirety.
2. Defendant C is with the Plaintiff KRW 29,584,330.
Reasons
1. The facts following the facts do not conflict between the parties, or can be acknowledged after considering the whole purport of the pleadings as a whole in the statements in Gap evidence 1-1, 2, 10, 2, 3, 4, 5, 6, 10, 11, 12, 7-1 through 7, 8, 9-1, 9-2, and 14-4.
Defendant C runs a stock company D (hereinafter referred to as “D”) for the purpose of oil sales business, etc., and Defendant B is a certified tax accountant who has been delegated with tax affairs from February 2012 to D.
B. Defendant C trusted 20,00 shares of D (hereinafter “instant shares”) to the Plaintiff.
C. On April 28, 2011, Defendant C terminated the title trust and changed the name of the instant shares to Defendant C. The Plaintiff processed the instant shares by transferring them to Defendant C. Defendant C had the burden of imposing taxes on the Plaintiff. At the time, the tax accountant handling the tax affairs was bap.
Chuncheon Tax Office reported the transfer of the instant shares to Defendant B on April 28, 201, while the Plaintiff transferred the instant shares to Defendant C, the appraised value per share of the instant shares was KRW 5,386,00, but notified that the transfer difference should be reported at a par value of KRW 5,00,000.
E. Defendant B notified Defendant C of this fact, and Defendant C ordered Defendant B to file a return of capital gains tax base and a revised return of payment calculation under the name of the Plaintiff on July 22, 2013.
F. The Chuncheon Tax Office imposed KRW 72,352,250 on the Plaintiff, capital gains tax of KRW 72,19,00 on November 1, 2013, and local income tax of KRW 1,19,00 on the local income tax of KRW 7,039,420 on December 9, 2013, and KRW 3,473,760 on the Chuncheon Tax Office on March 1, 2014.
G. Defendant C paid part of the above taxes imposed in the future of the Plaintiff, but failed to pay part of them.
H. The Plaintiff: (a) out of taxes not paid by Defendant C; (b) KRW 7,419,540 on March 17, 2014; and (c) January 1, 200 on Chuncheon.