증여세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. B Co., Ltd. (hereinafter “instant company”) is a company established on August 12, 1998 for the purpose of operating a private teaching institute, etc., and the Plaintiff is a major shareholder and in-house director of the said company.
B. Meanwhile, on March 31, 2001, C assumed office as a director of the instant company and resigned on December 31, 2007. On March 17, 2011, C sold KRW 25,200,00 per share of the said company’s shares to KRW 21,428,000 per share of KRW 21,428,000 per share of the instant company. On November 24, 2011, C retired the instant shares at KRW 540,010,800 out of the retained earnings of the previous shares of the instant company.
(hereinafter “the capital reduction of this case”). C.
The number of shares and shares ratio of the company of this case before and after the capital reduction of this case are as follows.
Plaintiff 105,00 shares 75% C 91.46% C 25,200 shares 18% 25,200 shares 25,200 shares 4% 4% 5,600 shares 4% 5,600 shares 4.88% E 4,200 shares 3% 4,200 shares 3% 4,200 shares 140,00 shares 114,80 shares 10% shares 104,80 shares in shares after the capital reduction of this case before the capital reduction of this case.
D. On January 16, 2014, the Defendant had a special relationship with the Plaintiff since five years have not elapsed since C retired from the instant company. On the ground that the Plaintiff received “profit from donation due to capital reduction” as stipulated in Article 39-2 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 11130, Dec. 31, 201; hereinafter “Gift”), the Defendant corrected and notified the assessed value of the instant shares (74,48 won per share) assessed by the supplementary assessment method and the amount paid by the instant company (21,428 won per share) by deeming the difference between the assessed value of the instant shares (74,428 won per share) and the assessed value (21,428 won per share) paid by the instant company as the gift profit. < Amended by Act No. 11111, Nov. 24, 2011>
(hereinafter “instant disposition”) e.
On March 21, 2014, the Plaintiff, who was dissatisfied with the instant disposition, requested an inquiry to the Tax Tribunal, but was dismissed on December 18, 2014.
[Reasons for Recognition] There is no dispute;