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. From January 19, 198 to July 15, 1999, the Plaintiff is a person registered as the representative director of the Company B (Co., Ltd.) (hereinafter “B”) as the representative director on July 31, 1998.
B. On July 15, 1999, the Plaintiff: (a) transferred B’s shares 450,000 shares (hereinafter “instant shares”) in its name to D and 8 others; (b) reported the transfer income tax by transferring D’s shares in KRW 2.5 billion to 2.25 billion.
C. From July 18, 2001 to September 18, 2001, the director of the Seoul Regional Tax Office conducted a tax investigation on B’s stock fluctuation (hereinafter “instant stock fluctuation”). According to the results of the investigation, Nonparty F, the representative director of the E Co., Ltd. (hereinafter “E”), acquired B’s 160,000 shares from G, H, and I for KRW 2 billion on January 12, 1998, thereby title trust with the Plaintiff with KRW 90,000, J for KRW 40,000, and KRW 30,000 shares to K for each of them. On January 21, 1998, the director of the Seoul Regional Tax Office paid KRW 400,000,000 for the increased capital stock of KRW 800,000,000 for the Plaintiff, KRW 160,000,000 for each of the instant stocks to J for title trust.
If the details of the investigation of changes in stocks of this case and the taxation details of the Seoul Regional Tax Office are organized, it shall be as follows:
From October 14, 2010 to November 12, 2010, the Defendant conducted an investigation into gift tax (hereinafter “instant gift tax investigation”) on the Plaintiff on the basis of the report, etc. on the stock change report, etc. on the said B from October 14, 2010 to November 12, 2010, based on the presumption of non-listed stock title trust, calculated the amount of gift tax on January 12, 1998 against the Plaintiff as KRW 1.125 billion on the basis of the per share value paid at the time of acquisition of stocks under the presumption of non-listed stocks title trust as of January 12, 1998. < Amended by Act No. 5519, Jan. 12, 1998; Act No. 5595, Jan. 21,
(1) Transfer of shares (number of shares) capital increase ( January 12, 1998) 200,000 shares ( July 15, 1999) 200,000 shares 80,000 shares 1,000,000 shares 1,000,000 shares (F).