신주인수권의 명의자와 신탁자에게 각각 증여세를 부과한 처분은 이중과세라고 볼 수 없음[국승]
Seoul Administrative Court 2015Guhap60570 (Law No. 18, 2015)
Disposition on which gift tax is imposed on the nominal holder of preemptive rights and the truster, respectively, shall not be deemed double taxation.
The gift tax on the profit from exercising the preemptive right is a taxation on the increase in the value of the property acquired by exercising the preemptive right, and the gift tax on the title trust property is not a substance but a double taxation in order to prevent the tax avoidance.
Donation of profits from the conversion of convertible bonds, etc. into stocks under Article 40 of the Inheritance Tax and Gift Tax Act
Revocation of Disposition Imposing Gift Tax
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Head of Seocho Tax Office
September 18, 2015
April 8, 2016
April 29, 2016
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The imposition of gift tax of KRW 35,178,150 against the Plaintiff on November 1, 2013 by the Defendant shall be revoked.
1. Quotation of the reasons for the judgment of the first instance;
This decision is identical to the reasoning of the judgment of the court of first instance, and therefore, Article 8(2) of the Administrative Litigation Act, the Civil Procedure Act
The reference shall be made pursuant to the main sentence of Article 420.
2. Conclusion
Therefore, the plaintiff's claim is dismissed as it is without merit, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.