증여세등부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. On August 30, 2012, the Plaintiff entered into a contract with B Co., Ltd. (hereinafter “B”) to transfer KRW 27,000 (hereinafter “instant shares”) of 1,377,00,000 per share transfer value with KRW 51,00,000 (hereinafter “instant shares”).
B. At the time of the instant transfer contract, the structure of shareholders and the status of the Plaintiff, etc. are as follows.
[ table] F [3,00 shares (5%) F [3,00 shares (50%) of shareholders C and B [30,000 shares (50%), representative director] D [90,00 shares (90%), representative director] of the Plaintiff [27,00 shares (45%), director and transferor] E [5,00 shares (5%)] [3,00 shares (5%)] G [5,00 shares (5%)]
C. On February 28, 2015, the Plaintiff reported and paid KRW 123,00,000,000, while transferring C’s shares to B in KRW 1,377,000.
The director of the Central Regional Tax Office of China performed a comprehensive audit and transferred the shares of this case to B in KRW 51,00 per share to B without justifiable grounds pursuant to the former Inheritance Tax and Gift Tax Act (amended by Act No. 13557, Dec. 15, 2015; hereinafter “former Inheritance Tax Act”), and deemed that the shares of this case were transferred at a price significantly higher than the market price under the former Inheritance Tax and Gift Tax Act, and notified the Defendant of taxation data.
E. Accordingly, the Defendant stated the difference between the transfer value of the instant shares (including KRW 1,377,00,000) and the appraised value of the instant shares ( KRW 56,484,00 per share, KRW 2,092 per share) by supplementary evaluation methods under the former Inheritance and Gift Tax Act as the tax base of KRW 1,020,516,000, which is the amount obtained by subtracting KRW 300,000 from the appraised value of the instant shares (including KRW 97,296,90 per share) and the assessed value of the instant shares (including KRW 56,484,00 per share) and the amount of KRW 3,00,000, March 2, 2017, the Defendant appears to have issued the instant disposition on the ground of Article 35(2) of the former Inheritance and Gift Tax Act, as the content of the taxation data.
(b).