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1. The lawsuit of this case shall be dismissed.
2. The costs of retrial shall be borne by the plaintiff.
purport.
Reasons
1. The following facts are apparent in the records of the judgment subject to a retrial.
On January 31, 201, Plaintiff C of G (hereinafter “G”) held a title trust of 20,00 shares of the instant shares to Plaintiff D, one of its own children (hereinafter “instant shares”) 2,750 shares (hereinafter “instant shares”) issued by G, 25,00 shares to Plaintiff B, the former wife of his/her divorce on August 11, 201, 200; 14,00 shares of the instant shares to the deceased B on October 1, 201; and 20,00 shares of the instant shares to the Plaintiff, who was one’s own wife on October 1, 2011, respectively.
(Plaintiff C was married on January 5, 1979 with the net B, but on May 10, 2010, the agreement was married again on February 20, 2014.
In addition, on January 31, 201, Plaintiff F, the partner of Plaintiff C, calculated the amount of KRW 2,750 per share of the instant shares to Plaintiff C in the face value of KRW 10,000, in total, KRW 27,50,000.
C. According to the supplementary evaluation method under Article 54 of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act (amended by Presidential Decree No. 23527, Jan. 25, 2012; hereinafter “former Enforcement Decree of the Inheritance Tax and Gift Tax Act”), the Defendants assessed the value per share of the instant shares as indicated in the “value per share” column in attached Table 2 1 of the attached Table 2, and on the basis of this, on May 1, 2014, the head of the Sincheon District Tax Office imposed penalty tax on the Plaintiff on the Plaintiff on May 1, 2014; the head of the Sincheon District Tax Office (amended by Act No. 11130, Dec. 31, 2011; hereinafter “former Inheritance Tax and Gift Tax Act”) on the network B and Plaintiff D, as indicated in the “instant Table 1” column and additional tax on the premise that the said Plaintiffs did not file a return on the tax base by unjust means.
In addition, the director of the tax office having jurisdiction over the instant shares transferred by the Plaintiff F at a low price to Plaintiff C who is a related party, and thus, the shares are subject to the avoidance of wrongful calculation.