증여세부과처분취소
1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
Details of the disposition
The E Co., Ltd. (hereinafter “E”) is an unlisted corporation established on October 9, 2003 and engaged in the business of manufacturing motor vehicle parts, and is dissolved on May 20, 2016. The Plaintiff A establishes E and was in the position of its representative director from August 16, 2005 to September 2, 2008.
As of December 31, 12.12.31, 198.12.12.30 of 19,50, 2000 capital increase for 31.31 capital increase for 04.31 capital increase for 04.29 December 29, 04.12.31 capital increase for 0.12.31 capital increase for 19,550, B9,5500 21,000 6,000 6,000 51,000 for 38,100 capital increase for 18,100,90 13,505,400 5,400 capital increase for 405,900 capital increase for 12.28 July 2010.
6,900 Death 16,100 11,500 4,600 - Plaintiff D6,000 14,000 10,000 4,000 34,000 G (F’s children) 19,550 H (F’s children) 19,550 19,5550 H (F’s children) 19,550 on August 31, 2012, H transferred 19,550 shares of E to Plaintiff
- Total 30,000 70,000 50,000 20,000 170,000 170,000 to 2012 are as follows:
The director of the Gwangju Regional Tax Office, from August 17, 2015 to October 5, 2015, examined the details of the change in E’s shares, and confirmed that the total shares of the Plaintiff B, C, D, and net F (hereinafter “the instant holders”) were 170,000 shares (51,00 shares in the Plaintiff’s name, 45,90 shares in the Plaintiff’s name, 39,00 shares in the Plaintiff’s name, 39,100 shares in the Plaintiff’s name, 39,100 shares in the name of HF, 39,00 shares in the Plaintiff’s name, and 30,00 shares in the name of G and H, 30,00 shares in the Plaintiff’s name, and 30,00 shares in the name of the heir, 30,00 shares in the name of H, 40 shares in the instant case.
As indicated in the list No. 1 of December 1, 2015, the Defendants deemed the date of establishment of E and the date of each subscription for new shares as the date of donation; and ① Plaintiff B, C, and D as the date of donation, Article 41-2(1) of the former Inheritance Tax and Gift Tax Act (amended by Act No. 11609, Dec. 30, 2003; hereinafter “former Inheritance Tax Act”); and Gift Tax Act (amended by Act No. 8828, Dec. 31, 2007).