주식가치 증가분은 증여에 해당하나 증여재산가액 산정의 근거는 잘못된 것임[국패]
Suwon District Court 201Guhap16125 (2013.05.01)
early 201J 1309 ( December 13, 2011)
The increase in stock value is applicable to the donation, but the basis for calculating the value of the gift is wrong.
Article 42(1)3 of the Inheritance Tax and Gift Tax Act cannot be applied directly or by analogy in calculating the amount equivalent to the “donation” or the amount of donated property, if the value of shares increases by transferring without consideration the profits equivalent to the difference between the value of shares after the donation of shares and the value of shares before the donation of shares within the scope of shares, through the method of donation of shares.
2013Nu14827 Revocation of Disposition of Imposition of Gift Tax
Gangwon A
Head of Central Tax Office
Suwon District Court Decision 201Guhap16125 Decided May 1, 2013
October 10, 2013
October 31, 2013
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
1. Purport of claim
The Defendant’s disposition of imposition of gift tax OOO on February 17, 2011 is revoked.
2. Purport of appeal
The judgment of the first instance is revoked. The plaintiff's claim is dismissed.
1. Quotation of judgment of the first instance;
The reasoning of this court's judgment is as follows. Thus, it is accepted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
< The part to be used in case of :
Pursuant to Paragraph 4 of Paragraph 3, "Nos. 1 and 9", "Nos. 6, 7, and 9", and "No. 6, 7, and 9" are different from "No. 3".
○ The following shall be added to the 6th page 13 next activity:
Article 2(3) of the Inheritance Tax and Gift Tax Act only provides for the taxable object subject to the application of the "total comprehensive gift taxation" and does not directly provide for the calculation method of the value of the donated property acquired through the gift. This seems to be due to the impossibility of the legislative form of the "total comprehensive gift taxation" with respect to various and new types of donations that are not in accordance with the form of donation under the Civil Act. As seen earlier, the legislators introduced the "total comprehensive gift taxation principle" and expanded the scope of the taxation of the gift tax, while regarding the calculation of the value of the donated property (which is calculated on the basis thereof) under the title "Calculation of the value of the donated property" in Section 2 of Chapter 3 of the Inheritance Tax and Gift Tax Act, the existing individual gift tax provision (Articles 32 through 42 of the former Inheritance Tax and Gift Tax Act) is converted to the example of calculating the value of the donated property, and have the provisions of Articles 33 through 42 of the Inheritance Tax and Gift Tax Act. In light of the background, legislative purport, etc. of the introduction of the comprehensive gift taxation principle and legislative intent, it cannot be considered that the tax amount of the statutory taxation requirement or statutory penalty.
2. Conclusion
Since the judgment of the first instance is justifiable, the defendant's appeal is dismissed as it is groundless.