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1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
Reasons
1. Details of the disposition;
A. On August 7, 2006, Plaintiff B established and operated C Co., Ltd. (hereinafter “C”) engaging in multimodal transport arrangement business, etc., and Plaintiff A is an employee of C from April 2009 to November 201, 2014.
B. From the time of the establishment of C, Plaintiff B owned 30,000 shares issued (10,000 shares per share) in the name of D(12,00 shares), E(9,00 shares) and F(9,00 shares) in its own name, and changed 18,00 shares in the name of F(9,000 shares) on August 11, 201. On April 8, 2012, Plaintiff B changed 12,00 shares in D’s name to its own name.
C. On March 15, 2013, Plaintiff B changed the name of H, which is an employee, of 7,800 shares of 18,000 shares in the Plaintiff’s name. Of the said 18,000 shares, Plaintiff B changed the name of 7,50 shares (hereinafter “instant shares”) in the name of 12,00 shares and 6,30 shares out of 12,00 shares in the name of G (hereinafter “instant shares”) in the name of 7,50 shares (hereinafter “instant shares”). As a result, as of March 15, 2013, the status of C shares owned was changed as shown below.
Shareholders-related 15 March 2013, 2013. 30,000 equity shares (share shares) in total 30,000 equity shares (share shares) after March 15, 2013. 30,000 G 12,000 or 12,000 -6,300 5,700 19% of Plaintiff B himself 18,000 - 60 - 60% of Plaintiff B 18,000 - 9,000 9,000 9,000 9,000 9,000 7,80 7,800 7,800 26% of Plaintiff A 7,5007,500 7,500 7,500
D. C at the time of the corporate tax return for the business year 2013, submitted a detailed statement of the change of stocks, etc. on March 15, 2013, stating that the Plaintiff acquired the instant shares. On the same day, Plaintiff B transferred KRW 1200 of the instant shares to Plaintiff A with KRW 12,00,000,000, the transfer income tax and securities transaction tax was reported. G transferred KRW 630,000 of the instant shares to Plaintiff A on the same day.
E. The head of the Dongdaemun-gu Tax Office conducted a tax investigation on C from June 22, 2015 to July 23, 2015, and as a result, Plaintiff B’s instant shares were Plaintiff.