증여세등부과처분취소
1. The Defendant’s disposition of imposition of gift tax of KRW 54,624,30,00,000, imposed on the Plaintiff on July 4, 2011, shall be revoked.
2. The plaintiff's remainder.
1. Details of the disposition;
A. B as of January 2006, as of January 2006, held 5,000 shares issued by C Co., Ltd. (D Co., Ltd.) which was an unlisted corporation (hereinafter “Nonindicted Company”) (100% of the total number of shares issued (100% of the total number of shares issued).
B. On February 27, 2006, B transferred 4,182 shares of the non-party company (hereinafter “the shares of this case”) to eight persons, including the Plaintiff, etc. (hereinafter “Plaintiff, etc.”) who are related parties as indicated below, KRW 10,00 per share with face value (hereinafter “transfer of this case”).
Name-related transfer shares (State) E or 817,170,000 F. 34 June 34, 16, 5485,480,000 G 10.96 " 5485,480,000 H 3913,910,000 7.82 I " 3913,910,000,000 7.82 Plaintiff 3913,910,000,000 or 3913,910,000,000 or 5488,480,96K " 5488,480,000,000 or 5480,000 or 486,008,84,68,008,006
C. On February 28, 2006, L, which is the lighting division B, donated to the non-party company the buildings of 2,112 square meters and 3 stories on land in Gwanak-gu in Seoul Special Metropolitan City (hereinafter “instant real estate”) (hereinafter “instant real estate transaction”), and completed the registration of ownership transfer on the instant real estate in the name of the non-party company on March 3, 2006.
The non-party company added 6,379,127,750 won to the gross income as to the donation of the instant real estate, and paid the corporate tax of KRW 1,567,90,230 for the business year 2006.
E. On April 201, the director of the Seoul Regional Tax Office imposed capital gains tax on B on the transfer of the instant shares by applying the provision regarding the wrongful calculation based on the low-price transfer among the related parties. The difference between the transfer value of the instant shares and the value assessed by the supplementary assessment method is regarded as the gift income from a low-price transfer and the gift tax is imposed on the Plaintiff, etc. who is the transferee. The non-party company received the instant real estate donation.