법인세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. At the time of August 26, 1983, the Plaintiff is an incorporated foundation established with the contribution of the president C of the school foundation B and the professors of D University medical colleges, and is a public interest corporation under the Act on the Establishment and Operation of Public Interest Corporations for the purpose of research and scholarship projects (hereinafter “Public Interest Corporations Act”), and E Co., Ltd. (hereinafter “E”) is a non-listed corporation that engages in drug wholesale business with D University Hospital B operated by the school foundation B as its main selling place ( approximately 90% of sales).
B. On July 19, 2010, the Plaintiff transferred 55,00 shares E (10% of the issued shares; hereinafter “instant shares”) to F and its wife G, H, I, and J as follows.
The number of transferred shares (%) per share (%) of the transfer date date date (%) is indicated as "K," but K is the trade name of the individual business operator of G, although the transferee is indicated as "K under the certificate 4-2 (each share acquisition agreement) of the transfer date G.
On July 19, 2010, 200 38,058,054.5 1,213,340,000 F No. 4-1 (each share acquisition agreement) written by the transferee as “L” but L is a trade name of the F.
20,350 37 1,181,410,00 H 2,750 H 2,750 5 159,650,000 I 5,500 10 319,300,000 J 5,500 J 5,500 319,300,000 35,000 3,193,000,000
C. Under the premise that the Plaintiff transferred the instant shares at a lower price than the market price, the director of the Seoul Regional Tax Office assessed the instant shares as KRW 106,630 per share in accordance with the supplementary assessment method prescribed in Article 54 of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act (amended by Presidential Decree No. 22579, Dec. 30, 2010; hereinafter the same) (hereinafter the same shall apply), F, and G, based on the premise that the Plaintiff transferred the instant shares at a lower price than the market price, shall be deemed to have a special relationship under Article 87(1) of the former Enforcement Decree of the Corporate Tax Act (amended by Presidential Decree No. 22577, Dec. 30, 2010; hereinafter the same shall apply).