증여세부과처분취소
1. The plaintiffs' claims against the defendants are all dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
1. Details of the disposition;
A. On December 5, 2014, Plaintiff A and B’s father and Plaintiff C, the head of Plaintiff C, donated the instant land to F (hereinafter “F”) on December 5, 2014.
B. F reported and paid corporate tax of KRW 1,283,457,90 for the business year 2014 on the land of this case, which was 6,688,080,000 as asset increase profit.
C. The Defendants: (a) on the ground that the Plaintiffs, the shareholders of F, as a result of the donation of the instant land by D, obtain an increase in the value of shares owned by them and thereby fall under the subject matter of taxation under Article 41 of the Inheritance Tax and Gift Tax Act (hereinafter “the Inheritance Tax and Gift Tax Act”); and (b) on December 2, 2015, the head of the competent tax office having jurisdiction over the Defendant A rendered a notice to the Plaintiff of KRW 982,140,370 of the gift tax on December 5, 2014; and (c) on December 2, 2015, the head of the competent tax office having jurisdiction over the Defendant Gangnam-Nam issued a notice to the Plaintiff on December 5, 2014, of KRW 982,140,370, and KRW 370 of the gift tax on donation on December 17, 2015 to the Plaintiff C on December 5, 2014, respectively.
(hereinafter referred to as the "disposition in this case"). . [Grounds for recognition] . 【Unsatisfy, Gap evidence Nos. 1 through 4 (including branch numbers; hereinafter the same shall apply), Eul evidence Nos. 1 through 5, and the purport of the whole pleadings
2. To make entries in the attached statutes concerned;
3. Whether the instant disposition is lawful
A. Article 41 of the former Inheritance and Gift Tax Act (amended by Act No. 13557, Dec. 15, 2015; hereinafter the same) is a small and medium enterprise that is a profit-making corporation of Article 41 of the same Act.
(2) The determination of Article 41 of the former Inheritance and Gift Tax Act does not constitute “a profit-making corporation controlled by a controlling shareholder and his/her relatives” under Article 41 of the former Inheritance and Gift Tax Act (Article 41 of the former Inheritance and Gift Tax Act).
shareholders or shareholders prescribed by Presidential Decree.