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. On October 1, 199, the Plaintiff, under the trade name “B,” engaged in manufacturing and wholesale sales of the completes, established “C” (hereinafter “instant company”) on May 27, 2005, and was appointed as the representative director of the instant company.
B. At the time of the establishment of the instant company, the Plaintiff trusted 3,000 shares out of the total 10,000 shares of the instant company to D, who is the Plaintiff’s wife, and 1,000 shares to E, who is the Plaintiff.
C. On May 24, 201, the Plaintiff acquired 9,000 shares out of total 30,000 shares issued by the instant company for capital increase with capital increase, under the name of D, and paid 3,000 shares in the name of E (hereinafter “instant shares”) and paid 5,000 shares for capital increase (5,000 won per share).
D and E paid 45,00,000 won, each of which was paid at the time of capital increase with capital increase in consideration of the subject matter of deemed donation of title trust on April 28, 2014, based on the consideration of the subject matter of deemed donation of title trust, as KRW 45,00,000 per share, and KRW 15,000,000 per share as the taxable value of gift tax,
E. As to this, the Defendant applied a supplementary assessment method under the Inheritance Tax and Gift Tax Act (hereinafter “Gifts Tax Act”), calculated the market price of the instant shares as KRW 50,524 per share. Considering that the taxable value of the instant shares was underreporting, the Defendant, on February 11, 2016, notified D gift tax of KRW 131,271,930 (including additional tax for unfaithful payment 37,740,090) and E of gift tax of KRW 32,393,180 (including additional tax for unfaithful payment 9,352,030) and notified the Plaintiff of the payment of KRW 163,65,110 (hereinafter “instant disposition”).
F. The Plaintiff appealed and filed an appeal with the Tax Tribunal on September 7, 2016 on May 9, 2016. However, the Tax Tribunal dismissed the Plaintiff’s appeal on November 28, 2016.
【Ground of recognition” includes the fact that there is no dispute, and where there are evidence Nos. 1 and 3, the number is included.