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1. The plaintiff's claims against the defendants are all dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. Since the establishment of a stock company B (hereinafter “instant company”) on January 1, 1999, the Plaintiff actually owned the entire shares of the instant company, but the status of the shares of the instant company was changed due to title trust with the employees of the instant company, etc. as follows.
① At the time of incorporation, 2,00 shares of the instant company are 2,00 shares in its own name. The remaining shares are registered as joint promoters with respect to C, D, and E, 1,250 shares, 1,250 shares to D, 50 shares to E, respectively, under title trust with respect to 1,250 shares of the instant company held in the name of C, upon retirement of C on December 20, 199.
B. As a result of conducting a tax investigation with respect to the instant company, the director of the Central District Tax Office considers that the Plaintiff trusted the shares of the instant company to G, F, I, and H (hereinafter “title trustee”) for the purpose of tax avoidance, and notified the Plaintiff of the results of the tax investigation on August 2013, and notified the trustee of the pre-announcement of taxation, and given the Defendants and the Defendants to the Plaintiff.