증여세부과처분취소
1. The Defendant’s gift tax of KRW 134,574,060 on December 3, 2012, each of which belongs to the Plaintiffs on December 3, 2007, and the amount of gift tax reverted to the year 2009.
1. Facts of recognition;
A. On May 1, 2004, C established G Co., Ltd. (H Co., Ltd.; hereinafter “instant company”) for the purpose of creating a F Industrial Complex (hereinafter “instant industrial complex”) in the D and E in the racing-si (hereinafter “instant industrial complex”).
Name: F industrial complex location: 925,620 square meters development period from June 2004 to June 2007: Private development under the Industrial Sites and Development Act.
B. On July 3, 2004, the Gyeongbuk-do Governor designated the instant company as the implementer of the instant industrial complex development project, and on July 8, 2004, announced the designation and development plan of the instant industrial complex (I) as follows, and approved the implementation plan on December 21, 2004.
C. From the end of 2005, the plaintiffs acquired 22,00 shares of the company of this case among the total 5,00 shares issued by the company of this case, C acquired 8,250 shares of the company of this case from K, L and M (hereinafter "the shares of this case"), 16,500 shares, C's Dong K and its wife L respectively, 5,500 shares, and C's private village M. 5,50 shares. 2) The plaintiffs owned C's children, 16 years old as of January 1, 206, and 8 years old as of January 1, 2006, the plaintiff acquired 8,250 shares of the company of this case from K, L and M (hereinafter "the shares of this case"), and reported and paid the gift tax to the defendant around April 207 on the premise that the purchase price was 82,500,000 won per share (10,000 won per share).
On October 6, 2005, the Gyeongbuk-do Governor changed the area of the industrial complex of this case to 91,740 square meters (1 phase 784,291 square meters, 2 phase 207,449 square meters) (N in the announcement of Gyeongbuk-do), and changed the area to 1,297,000 square meters (1 phase 738,149 square meters, 2 phase 58,851 square meters) on July 1, 2006 and announced (1 phase 738,149 square meters, 2 phase 558,851 square meters) (O in the announcement of Gyeongbuk-do), and on March 26, 2007, the Do Governor made a public announcement on July 10, 2006 with the same content as the change and announcement of land, etc. to be expropriated or used in the industrial complex development plan of this case.