특수관계인으로부터 주식을 저가 양수한 것으로 보아 증여세를 부과한 처분은 적법함[국승]
Seoul Administrative Court-2016-Gu Partnership-5353 (2016.07.07)
The disposition imposing gift tax by deeming that stocks are taken over from a person with special interest is legitimate.
(1) The revised Framework Act on National Taxes declares that the scope of a related party has adopted the theory of bilateral relations. If a related party of the counter-party is a related party, the counter-party is also a related party, and whether the party is a related party should be determined at the time of transaction determined. Therefore, it is sufficient to determine the time of contract based on the point of time.
Inheritance Tax and Gift Tax Act Article 35(1) of the Inheritance Tax and Gift Tax Act: Donations of profits from transfer at low price
Article 2 of the Framework Act on National Taxes
2016Nu57399 Revocation of Disposition of Imposing gift tax
1.A2. AB
O Head of tax office
December 14, 2016
December 21, 2016
1. All appeals filed by the plaintiffs are dismissed.
2. The costs of appeal are assessed against the Plaintiffs.
The judgment of the first instance court shall be revoked. The imposition of KRW 000 and penalty tax of KRW 000 and penalty tax of KRW 000 on June 1, 2015 by Defendant OOO head of the tax office against Plaintiff EA on June 1, 2015 and the imposition of KRW 000 and penalty tax of KRW 000 shall be revoked on June 1, 2015 by Defendant OO head of the tax office.
1. Quotation of the reasons for the judgment of the first instance;
The reasoning of this court's judgment is the same as that of the court of first instance, and thus, it is cited in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure
2. Conclusion
The judgment of the first instance is justifiable. All appeals filed by the plaintiffs are dismissed.