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. is a corporation in which the Plaintiff’s father C 51% and the mother D 49% shares, and the Plaintiff was a person who acquired 10,000 shares (10,000 won per share, and 100 million won per share) that were existing shareholders at the time of capital increase with respect to the said stock company on March 11, 2009.
B. On June 9, 2016, the Defendant: (a) deemed that the Plaintiff received a gift equivalent to KRW 355,340,000 from his parents through an acquisition of new shares as indicated in paragraph (a) of Article 1 (hereinafter “instant gift”); (b) on July 12, 2000, the gift made by the lineal ascendant, etc. (the taxable value of KRW 129,000,000; hereinafter “existing donation”); and (c) calculated the tax amount by aggregating the taxable value of the instant gift and the existing gift together with the taxable value of the instant gift; and (d) calculated the tax amount by adding both the taxable value of the instant gift and the gift of KRW 135,459,520 (including additional tax; hereinafter the same shall apply) to the Plaintiff; and (d) the specific details are as listed below:
C. On July 1, 2016, the Plaintiff filed a claim with the Tax Tribunal for the revocation of the instant disposition, but the Tax Tribunal rendered a decision to dismiss the Plaintiff’s claim on September 30, 2016.
[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 5, purport of the whole pleadings
2. The Plaintiff’s assertion is unlawful that the gift tax is imposed by adding up the taxable value of the existing donated portion for which the exclusion period for imposition expires to the taxable value of the instant donated portion.
Therefore, the part exceeding KRW 107,845,171, the tax amount calculated by excluding the taxable value of the existing donation among the disposition of this case, should be revoked.
3. To make entries in the attached statutes concerned; and
4. Determination of legality of the instant disposition
A. The former Inheritance Tax and Gift Tax Act (amended by Act No. 9916, Jan. 1, 2010) that was applied at the time of the instant donation was made is hereinafter the same.