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All of the plaintiffs' claims are dismissed.
The costs of lawsuit shall be borne by the plaintiffs.
Reasons
1. Details of the disposition;
A. D Co., Ltd. (hereinafter “D”) made investments in E, F (G) and H for the purpose of developing and manufacturing electricity, electronic parts, and the development and manufacturing business of E, F (G) and H, and E was established on April 9, 2012, and the representative director was sent to E until D is dissolved. Plaintiff A is the wife of E, and Plaintiff B and C are children between E and Plaintiff A.
Plaintiff A 37,500,000 KRW 10,500 KRW 25,000 KRW 25,000 KRW 25,000 KRW 25,000 KRW 25,000 KRW 25,000 KRW 148,00 KRW 74,000 KRW 10,000 for each transferee of the transferor.
B. On October 28, 2015, the Plaintiffs purchased D’s 148,00 shares (hereinafter “instant shares”) from F and I, his/her father, to KRW 500 per share as follows:
C. Since December 28, 2015, the Plaintiffs sold part of the D shares owned by J, K, and L as follows:
Plaintiff C 13,900 won in total of KRW 278,000 in total of KRW 278,900 in total of KRW 273,900 in total of KRW 55,143,741,737,700 in J 12,250 won in KRW 15,00 in KRW 183,750 in KRW 15,000 in total of KRW 13,900 in total of KRW 278,000 in total of KRW 20,900 in sales amount per transferor.
D. From August 17, 2017 to November 10, 2017, the director of the Central Regional Tax Office: (a) deemed that the Plaintiffs were transferred after acquiring the shares of this case from F and I at a low price; and (b) notified the Defendant of relevant taxation data.
E. Accordingly, the Defendant: (a) calculated on October 28, 2015 based on the trading price per share (12,250 through 13,900 won) at the time when the Plaintiffs transferred D’ shares to J and L, etc. on December 28, 2015; and (b) based on the difference between the amount calculated by evaluating the market price per share of the instant shares as at October 28, 2015 and the acquisition price of the instant shares by Act No. 13,450 won (30,000 x 12,250 won) / 110,000 shares (the total number of stocks of D transferred by the Plaintiffs and four others on December 28, 2015) and the acquisition price of the instant shares by Act No. 1355, Dec. 5, 2015.