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1. The Defendant: (a) on June 17, 2013, KRW 3.51,671,130, and February 12, 2013, the global income tax for the year 2007 owed Plaintiff A.
Reasons
1. Details of the disposition;
A. The plaintiff A and the representative director of the non-listed corporation C (hereinafter referred to as "C") and the shareholders of C were holding C/107,90 shares, and the plaintiff B was the spouse of the plaintiff A and held C/1,500 shares.
B. On May 26, 2006, D Co., Ltd. (hereinafter “D”) which is a KOSDAQ-listed corporation entered into a share swap contract with a complete parent company and B as a complete subsidiary by comprehensively exchanging shares with C (hereinafter “instant share swap contract”).
Upon entering into the above exchange contract, D and C evaluated C’s issued stocks to 76,305 won per share by requesting the new accounting corporation, and calculated the value per share of D’s issued stocks to 6,595 won per share based on the transaction value in the KOSDAQ, and agreed to exchange C’s issued stocks at 11.57013 shares per share.
C. D and C held a temporary general meeting on July 14, 2006 to obtain approval for the instant exchange contract, and thereafter D became a complete parent company of C due to the share swap on August 18, 2006, and C became a complete subsidiary of D.
The Plaintiffs deemed that all C’s shares held by the Plaintiffs were transferred to D through a share swap as of August 18, 2006, and that the difference between the transferred shares and the market price of D’s new shares acquired by the Plaintiffs is gains from transfer, and the transfer income tax was reported and paid around May 2007.
E. The director of the Seoul Regional Tax Office conducted a consolidated investigation of D's corporate tax from August 25, 2009 to October 20, 2009. The establishment date of the exchange contract of this case was July 14, 2006 when the general meeting of shareholders was approved, and the major individual shareholders of C, including the plaintiffs, F, and G (hereinafter "major shareholders"), as the spouse of C's executive officer or executive officer who is D's shareholder as of July 14, 2006, deemed that the major individual shareholders and D are specially related persons under the Corporate Tax Act.
Accordingly, the Seoul Director of the Regional Tax Office on January 4, 2010 shall D.