증여세부과처분취소
1. The plaintiffs' appeal and the defendant's appeal are all dismissed.
2. The costs of appeal shall be borne by each party.
3. The first instance.
1. Details of the disposition;
A. On December 29, 2003, Plaintiff A (hereinafter “I”) was an executive officer of Plaintiff A, but was donated 20,000 shares issued by Nonparty I, who was the unlisted company at the time, and was the largest shareholder, etc. under Article 41-3(1) of the former Inheritance Tax and Gift Tax Act (amended by Act No. 9916, Jan. 1, 2010; hereinafter “former Inheritance Tax and Gift Tax Act”).
Plaintiff
A accepted KRW 30,00 per share of KRW 5,00 per share, which was held on October 5, 2004, November 5, 2004, and December 22, 2005 by I on December 3, 2005.
B. Plaintiffs B, C, D, E, F, G, and H were employees of I, but on December 1, 2004, K corresponding to the largest shareholder, etc. as stipulated in Article 41-3(1) of the former Inheritance and Gift Tax Act, and they acquired 3,000 shares of I issued shares of I at the time.
Plaintiff
B, C, D, E, F, G, and H have respectively acquired KRW 5,00 per head of 750 per share of capital increase with capital increase offered by I on December 22, 2005.
(hereinafter referred to as the “new stocks of this case” in total of the original donated stocks and the stocks acquired for consideration by Plaintiffs B, C, D, E, F, G, and H, and the new stocks acquired for consideration with capital increase.
On July 1, 2007, I divided the face value per share into 500 won and listed on the KOSDAQ on January 25, 2008, and the number of the plaintiffs' shares increased to 10 times due to the above par value division.
(However, in case of below, it shall be stated as the number of stocks before stock division for convenience).
The Busan Regional Tax Office imposed each gift tax on the Plaintiffs on the profits accrued from the listing of the initial transferee stocks after conducting an integrated tax investigation with regard to I from August 10, 2009 to September 30, 2009, but did not impose gift tax on the profits accrued from the listing of the new stocks with compensation in this case.
E. On January 25, 2010, the Board of Audit and Inspection shall audit the business affairs of Busan Regional Tax Office, and thereafter make the Plaintiffs’ interest in listing the instant shares with compensation.