증여세부과처분취소
1. The imposition of gift tax of KRW 3,049,450,310 (including penalty tax) imposed on the Plaintiff on March 2, 2012 shall be revoked.
2...
1. Details of the disposition;
A. On April 6, 2009, the Plaintiff transferred 850,000 shares (hereinafter “instant shares”) of a stock company B (unlisted corporation; hereinafter “B”) to C Co., Ltd. (hereinafter “C”) 5,000,000 won (hereinafter “instant shares transfer”).
B. The director of the Central District Tax Office: (a) deemed that the transfer of the instant shares constitutes a high-priced transfer of shares between non-specially related persons; and (b) applied the supplementary assessment method under the Inheritance Tax and Gift Tax Act (hereinafter “Gift”); and (c) notified the Defendant of taxation data to the effect that the market price of the instant shares is calculated as KRW 417,750,000 per share (5 won per share), and that gift tax should be imposed on
C. On March 2, 2012, the Defendant: (a) calculated the tax base for the transfer of the instant shares to the Plaintiff at KRW 4,228,250,00; and (b) determined and notified the Plaintiff of KRW 3,049,450,312 in total, including KRW 413,625,00 for additional tax on negligent tax returns; and (c) KRW 567,70,312 for additional tax on negligent tax returns; and (d) KRW 3,049,450,312 for additional tax on negligent tax returns.
(hereinafter referred to as the "disposition of this case").
The Plaintiff appealed and filed an appeal with the Tax Tribunal on June 28, 2013, but was dismissed on October 23, 2013.
[Ground of recognition] Unsatisfy, Gap evidence 2 (including paper numbers), Eul evidence 1, the purport of the whole pleadings
2. An entry in the attached Form of relevant Acts and subordinate statutes;
3. Whether the instant disposition is lawful
A. The Plaintiff’s claim for the transfer price of the instant shares is an objective and reasonable transaction price, including the management premium, and the Plaintiff cannot be deemed to have transferred the instant shares at a price significantly higher than the market price, but the instant disposition was unlawful on a different premise.
B. (1) Determination is based on the practice of transaction to a person other than the person having a special relationship under Article 35(2) of the Inheritance and Gift Tax Act.