1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Details of the disposition

B is the actual operator of C, D, E, and F, and the Plaintiff was working as F from June 13, 2007.

On August 14, 2007, the Plaintiff acquired 15,000 shares of C at the time of incorporation, and registered in the register of shareholders on November 24, 2009 that acquired F’s shares 21,000 shares from G.

The director of the Busan Regional Tax Office, from September 1, 201 to October 12, 201, conducted a general investigation of corporate tax for the business year from 2006 to 2008 with respect to the above corporations operated by B, deemed that the Plaintiff received the above C and F shares under title trust from B, and notified the Defendant of taxation data to which Article 45-2 of the Inheritance Tax and Gift Tax Act applied the provision on constructive gift of title trust property.

Accordingly, on January 3, 2012, the Defendant imposed the gift tax of KRW 33,060,00 (including additional tax) on the Plaintiff on August 14, 2007, and KRW 256,970,09 (including additional tax) on November 24, 2009.

On July 18, 2012, the Plaintiff filed an objection against the instant disposition, and filed an appeal with the Tax Tribunal, but was dismissed on November 13, 2012.

The Defendant revoked ex officio the additional tax portion on July 1, 2013 during the instant lawsuit, and again imposed additional tax of KRW 20,000,000 on the gift tax on August 14, 2007, and KRW 183,301,300 on the gift tax on November 24, 2009, and on August 14, 2007, additional tax of KRW 13,060,000 on the gift portion on August 14, 2007, and additional tax of KRW 73,68,792 on the gift portion on November 24, 2009.

[Based on the absence of dispute, Gap evidence 2, Eul evidence 3-1, 2, Eul evidence 1 through 4, 6, 16, 18, 19, Eul evidence 29, Eul evidence 29, and 29 and 30, respectively, the plaintiff's provision on constructive gift of title trust property under Article 45-2 of the Inheritance Tax and Gift Tax Act concerning constructive gift of title trust between the actual owner and the nominal owner is premised on the premise that there is an agreement on the title trust between the actual owner and the nominal owner. Eul received a seal imprint as an executive officer, etc.