증여세부과처분취소
1. A gift tax amount of KRW 1,064,113,50 on January 9, 2014, imposed on Plaintiff A by the head of Busan District Tax Office at KRW 236,138,476.
1. Details of the disposition;
A. On January 30, 2008, Plaintiff A received 78,840 shares from Plaintiff A (hereinafter “D”) of non-listed corporation D (hereinafter “D”) holding C(90% of shares) from Plaintiff C, while Plaintiff B received 69,840 shares of D’s shares from Plaintiff C on the same day (hereinafter “the entire shares donated to Plaintiffs”).
B. On November 14, 2012, D merged E (hereinafter “E”) a stock company, the largest shareholder of which C is 93.7% equity (hereinafter “E”) into 1:1 of the merger ratio.
(hereinafter referred to as “instant merger”). C.
As a result of the consolidated investigation of corporate tax against D, the director of Busan Regional Tax Office determined that the plaintiffs' stock value increased due to the merger within five years from the date of acquisition of D's stocks, which is subject to gift tax pursuant to Article 42 (4) of the Inheritance Tax and Gift Tax Act (hereinafter "Gifts Tax Act"), and notified the director of Busan Busan District Tax Office of taxation of the value of donated stocks to the plaintiff 2,49,937,560 won and the value of donated stocks to the plaintiff 2,214,56,566,560 won, after deducting the appraised value per share of 58,43 won per share as of the date of the merger (20,938 won from the date of acquisition to the date of the merger) from the appraised value per share of 58,43 won per share as of the date of the merger and the normal value increase per share (20,938 won per share).
Accordingly, on January 9, 2014, the head of the Busan District Tax Office imposed gift tax of KRW 1,604,113,500 (including additional tax of KRW 236,138,476) on the Plaintiff A, and the head of the Chang District Tax Office imposed gift tax of KRW 917,404,830 (including additional tax of KRW 203,582,211) on the Plaintiff B on January 8, 2014.
The disposition of the Defendants is generally referred to as the disposition of the Defendants.
E. The Plaintiffs filed an appeal with the Tax Tribunal on March 21, 2014, but all were dismissed on July 9, 2014. [In the absence of any dispute over the grounds for recognition, the number of evidence Nos. 1 through 12, and Nos. 1 and 2 is each number.