양도소득세등부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. On December 2, 2008, the Plaintiff entered into a contract to transfer B Co., Ltd. (hereinafter “B”) owned by it to C KRW 500 per share of KRW 602,860 and KRW 113,500 per share of KRW 602,860.
B. After July 21, 2015, C transferred the instant shares to B in the amount of KRW 10,000 per share, and on September 30, 2015, C reported and paid KRW 214,515,000 capital gains tax on the transfer margin of the instant shares and securities transaction tax pursuant to the transfer transaction thereof.
C. From December 26, 2016 to February 23, 2017, the director of the Seoul Regional Tax Office conducted an investigation into the change of shares with respect to the Plaintiff and C. As a result, the Plaintiff’s transfer of the instant shares to C is merely a title trust for the purpose of avoiding oligopolistic shareholders. However, the Seoul Regional Tax Office determined that the transfer of the instant shares to C constituted the Plaintiff’s genuine transaction.
Accordingly, the head of the Seoul Regional Tax Office revoked the transfer income tax and securities transaction tax paid in the name of C, and the Plaintiff, the actual title holder of the instant shares, deemed that the transfer income tax and securities transaction tax have not been reported without filing a return, and notified the Plaintiff of the data to determine and notify the transfer income tax of KRW 104,748,710 (including the additional tax without filing a return, KRW 90,620,82), including the additional tax without filing a return under Article 47-2 of the Framework Act on National Taxes (hereinafter “additional tax without filing a return”), and the securities transaction tax of KRW 5,511,480 (including the additional tax not filing a return, KRW 4,786,976), and on May 8, 2017, the Defendant issued a disposition imposing the transfer income tax and securities transaction tax (hereinafter “instant disposition”).
[Ground of Recognition] Facts without dispute, Gap evidence Nos. 1 through 4, Eul evidence Nos. 1 and 2 (including each number), the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The Plaintiff’s assertion on December 23, 2014.