증여세부과처분취소
1. Revocation of the first instance judgment.
2. The Defendant’s gift tax amounting to KRW 20,00,000 for the Plaintiff on January 3, 2012, 207;
1. Details of the disposition;
A. B is an actual operator of C Co., Ltd. (hereinafter “F”), D Co., Ltd. (hereinafter “D”), E Co., Ltd. (hereinafter “C”), and the Plaintiff worked as an employee of F Co., Ltd. from June 13, 2007. B immediately after joining F, the Plaintiff was an underwriter of C Shares 15,000 shares newly established on August 14, 2007, and was registered on the respective register of shareholders as a transferee of G 21,000 shares (hereinafter “instant shares”). On November 24, 2009, the Defendant, on June 24, 201, notified the Plaintiff of KRW 200, KRW 300, KRW 200, KRW 300, KRW 200, KRW 208, KRW 186,81,881, May 28, 201, imposed penalty tax on the Plaintiff.
In other words, on July 18, 2012, the Plaintiff filed a petition with the Tax Tribunal to seek revocation of the imposition of gift tax and additional tax, but the Tax Tribunal dismissed the petition on November 13, 2012.
(f).