증여세부과처분취소
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 August 2, 2013, the Plaintiff acquired 22,00 shares of C Co., Ltd. (hereinafter “instant corporation”) which is an unlisted corporation (hereinafter “instant shares”) in total of KRW 86,000 per share (hereinafter “instant shares”) KRW 176,00,000 per share.
(hereinafter “instant transaction”). (b)
At the time of the instant transaction, D, the controlling shareholder of the instant corporation, the Plaintiff owned 320,834 shares of the instant corporation (40.1%).
A shareholder who was in possession of 12,00 shares of the instant corporation at the time of the instant transaction, as his/her father and wife, and B, from March 31, 2006 to March 1, 2012, as the representative director of the instant corporation, and from March 2, 2012 to July 29, 2014, each person who was in possession of 110,894 shares of the instant corporation at the time of the instant transaction, was in possession of 110,894 shares of the instant corporation at the time of the instant transaction.
C. At the time of the instant transaction, the Plaintiff and B constituted a specially related person under Article 12-2 of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act (amended by Presidential Decree No. 25195, Feb. 21, 2014; hereinafter referred to as “Enforcement Decree of the Inheritance Tax and Gift Tax Act”). Article 60(3) of the former Inheritance Tax and Gift Tax Act (amended by Act No. 13557, Dec. 15, 2015; hereinafter referred to as “Gift Tax Act”) and Article 54 of the Enforcement Decree of the Inheritance Tax and Gift Tax Act (amended by Act No. 13557, Dec. 15, 2015; hereinafter referred to as “Gift Tax Act”), deeming that the Plaintiff acquired the shares of this case from a specially related person at a price lower than the market price, and thereby subtracting KRW 1,169,652,000,000 from the assessed amount of the shares of this case from KRW 36006,2005,20000.
(hereinafter “instant disposition”) D.
The Plaintiff is dissatisfied with the instant disposition on June 23, 2016.