1. The plaintiff's appeal and the conjunctive claim added by this court are all dismissed.

2. After an appeal is filed.

1. Basic facts

A. On May 7, 2012, the Plaintiff’s husband D awarded a contract to Defendant B Co., Ltd. (hereinafter “Defendant Company”) for the new construction of the Guro-gu Seoul E-building, and the Defendant Company and the Gangseo-gu Seoul Metropolitan Government Construction of the F Building was also carried out.

B. The total number of shares issued by the Defendant Company was 100,000 shares, among which Defendant C owned 62,00 shares and G owned 38,000 shares.

On December 27, 2013, the Plaintiff acquired 50,000 shares in total from Defendant C and 38,000 shares from G.

C. The head of Yangcheon Tax Office imposed KRW 15,463,910 on the Plaintiff on December 27, 2014 on the ground that the sales amount of the Defendant Company to a corporation in a special relationship with the controlling shareholder of the Defendant Company exceeded a certain ratio. The Plaintiff paid KRW 15,927,820 on the aggregate of the gift tax and additional tax on February 27, 2017.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 4, Eul evidence Nos. 1, 2 and 3, the purport of the whole pleadings

2. The plaintiff's assertion

A. Around December 2013, H, which held the entire shares of the Defendant Company in the name of a borrower, agreed that D will bear 50,000 shares of the Defendant Company in title trust in order to resolve the issue of imposing taxes on oligopolistic shareholders, etc., but all taxes, etc. imposed thereon are to be borne by the Defendants.

Accordingly, D received the above shares under the name of the Plaintiff, and the Plaintiff paid 15,927,820 won of gift tax on the shares held by it on behalf of the Defendants. Accordingly, the Defendants are jointly and severally liable to pay the Plaintiff the said gift tax amounting to KRW 15,927,820 and the damages for delay.

B. Even if a preliminary claim for tax liability agreement is not acknowledged, the Plaintiff was entrusted with the trust affairs of the Defendant Company’s shares, and thus, the Defendants are obligated to pay KRW 15,927,820 of the said gift tax paid by the Plaintiff pursuant to Article 688(1) or (3) of the Civil Act and delay damages therefrom.

3. Determination

(a)the primary claim;