증여세부과처분취소
1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
1. Details of the disposition;
A. Plaintiff A is the representative director of Plaintiff E Co., Ltd. (hereinafter “instant company”); Plaintiff B is Plaintiff A’s wife; Plaintiff C and D are Plaintiff A’s children.
B. On March 26, 2013, F resigned from the internal director of the instant company, and retired from the said company, and thereafter, on June 26, 2013, F transferred 1,500 shares (hereinafter “instant shares”) totaling 300 shares of the instant company to Plaintiff A, Plaintiff B, C, and D, totaling 400 shares per share, KRW 5,000 per share (hereinafter “instant shares”).
(hereinafter “instant transaction”). C.
From November 17, 2015 to December 18, 2015, the head of the Geumcheon District Tax Office conducted an integrated investigation of corporate tax and a stock change for the pertinent company for the business year 2013. On the ground that the market price of the instant shares at the time of the instant transaction was not verified, the head of the tax office notified the Defendant of the acquisition of the instant shares from a related party under Article 26-4 of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act (amended by Act No. 13557, Dec. 15, 2015; hereinafter the same shall apply) and Article 63 of the former Inheritance Tax and Gift Tax Act (amended by Presidential Decree No. 26069, Feb. 3, 2015) and Article 54 of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act (amended by Presidential Decree No. 25069, Feb. 21, 2014; Presidential Decree No. 25196, Feb. 2, 2014).
Accordingly, on March 2, 2016, the Defendant deemed the amount obtained by subtracting 30/100 of the above appraised value from the difference between the above appraised value of the instant shares and the transaction value of the instant shares by each Plaintiff as the gift profits under Article 35(1) of the Inheritance Tax and Gift Tax Act, and determined and notified the Plaintiff A of KRW 31,310,30, and KRW 46,631,060, respectively, on March 2, 2016.
(hereinafter “instant disposition”) e.
The Plaintiffs are dissatisfied with the instant disposition and on May 1, 2016.