증여세부과처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
1. Details of the disposition;
A. The Plaintiff, on June 13, 2007, participated in the capital increase issued on June 13, 2007 by the NASND Co., Ltd. (former Co., Ltd.; hereinafter “instant company”) in a third party allotment method, and acquired 522,450 shares (hereinafter “instant shares”) per share (hereinafter “instant shares”) in KRW 1,225 won per share (50 won per share), total amount of KRW 640,01,250 per share.
On the other hand, the existing shareholders of the instant company did not allocate new shares during the process of issuing new shares.
B. As a result of the Seoul Regional Tax Office’s investigation of a change in shares in 2007 and 2008 with respect to the instant company, the Seoul Regional Tax Office assessed the value of shares of the instant company as KRW 1,611, out of KRW 2,704, the average of the closing price after capital increase with the above capital increase and KRW 1,611, which is the theoretical right price, and determined that the Plaintiff acquired the profit of KRW 201,65,700 (=52,450, KRW 386), which is the price per share of the instant shares purchased by the Plaintiff, as to the difference between KRW 1,61, the appraised value, and KRW 1,225, which is the price per share of the instant shares purchased by the Plaintiff (386 won per share), and notified the Defendant of the taxation data.
C. On September 11, 2012, the Defendant imposed and collected gift tax of KRW 45,543,700 on and from the Plaintiff on September 11, 2012, and the Plaintiff filed an appeal with the Tax Tribunal on April 19, 2013, but dismissed on August 7, 2013, the Defendant appealed and filed the instant lawsuit on November 7, 2013.
[Ground for Recognition: Facts without dispute, Gap evidence 1, Eul evidence 1, purport of whole pleadings]
2. The assertion and judgment
A. The Plaintiff’s assertion that it is impossible to impose one tax on the Plaintiff is not related to the existing shareholder who renounced the subscription of new shares of this case and the related party. Thus, the Plaintiff’s taxation is imposed insofar as the gift profit is at least KRW 300 million, or the difference between the appraised value of the shares of this case and the purchase price of the Plaintiff does not amount to at least 30% of the appraised value of the shares