연대납세의무자지정처분등취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. B (hereinafter “B”) was a company established on March 26, 1992 for the purpose of manufacturing machinery for other fish production, and C, D, Plaintiff, and E were shareholders of B.
B. D, the Plaintiff, and E delegated the Plaintiff’s authority to dispose of the shares to C, and C transferred the following shares to F on November 14, 2006 (hereinafter “instant shares”).
The number of transferred shares (%) C 74,000 shares C 36,300 shares D 36,300 shares 60.55 Plaintiffs 3,800 E 1,900 shares E 116,000 shares 116,000 shares E 1,90 shares 1.52 after February 28, 2007, F re-transfer the shares of this case to C on the ground that the contractual terms were not fulfilled.
C. On November 201, 2010, the head of the Gangseo District Tax Office imposed capital gains tax of KRW 530 million on C, and intended to impose the omitted securities transaction tax, but in the course of the investigation, C claimed that C transferred B’s stocks to F without compensation. The head of the Gangseo District Tax Office revoked the disposition of capital gains tax on C by accepting the above assertion, and notified the Defendant, who is the head of the tax office having jurisdiction over F, of the materials suspected of omitting a return of gift tax.
Accordingly, the Defendant investigated the gift tax from April 15, 2013 to May 29, 2013, and imposed the gift tax on F on July 10, 2013, as follows:
CF 1,414,288,460 won per share in supplementary assessment methods (date of assessment: November 14, 2006) DF 538,996,120 won for Plaintiffs F25,125,870 won for 11,028,210 won for EF 11,028,210 won per share in value.
E. As the Defendant: (a) designated and notified C, D, Plaintiff, and E as a joint taxpayer on July 11, 2013 as a joint and several taxpayer; (b) imposed gift tax equivalent to the amount indicated in the notice tax column for the said Table on July 11, 2013.
(2) The Plaintiff filed an objection on October 17, 2013, but was dismissed on November 27, 2013, and filed an appeal with the Tax Tribunal on February 25, 2014. However, the Plaintiff filed an appeal with the Tax Tribunal on February 25, 2014, but was dismissed on November 3, 2014.