증여세부과처분취소
1. Revocation of a judgment of the first instance;
2. Gift tax amounting to the Plaintiff on November 4, 2013 KRW 417,432,310, which the Defendant donated to the Plaintiff on December 31, 2010.
1. Details of the disposition;
A. B Co., Ltd. (hereinafter “B”) is an unlisted corporation established for the purpose of fisheries on November 6, 1970. The Plaintiff is the largest shareholder [2,305 shares out of 3,00 non-listed shares, and 76.83% of shares ratio (=2,305/3,000 x 100 x 100 x 4 decimal, hereinafter the same shall apply) of B.
C and D are shareholders of B [each 100 shares, each 3.33% of their respective shares (=100/3,000 x 100)] between the Plaintiff and the siblings.
B. B was exempted from C’s obligation of KRW 30 million on December 31, 2010, from D’s obligation of KRW 900 million on December 31, 2010, and from D’s obligation of KRW 450 million on December 31, 201, respectively (hereinafter “instant exemption”).
C. On June 26, 2013, the Plaintiff reported a gift tax amount of KRW 1,267,750,000 on the aggregate of the donated property reported pursuant to Article 41 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 11130, Dec. 31, 201; hereinafter “former Inheritance Tax Act”) with respect to the gains from debt exemption in this case by Busan Regional Tax Office, and filed a claim for correction of the value of the donated property reported as KRW 0,00 on August 14, 2013.
However, the Defendant, on October 8, 2013, deemed that the initial report on gift tax was justifiable and notified of refusal of correction. On November 4, 2013, the Plaintiff added additional tax to the amount of gift tax originally reported by the Plaintiff on November 31, 2010, (i) KRW 53,194,230 (including additional tax 17,34,230) on KRW 300 million on November 31, 201, and (ii) KRW 217,117,030 (including additional tax 70,792,035), and KRW 147,121,050 (including additional tax) on KRW 450,00 of D’s gift tax on KRW 300,00 (including additional tax 70,792,035) on KRW 450,00 on December 31, 201.
E. The plaintiff is dissatisfied with the disposition of this case and requested for a trial to the Tax Tribunal.