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(영문) 서울행정법원 2020.09.04 2019구합85645

증여세부과처분취소

Text

1. The plaintiff's claims against the defendants are all dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

Details of the disposition

The Plaintiff is a person who actually operated the KOSDAQ-listed corporation B (hereinafter “instant corporation”) from November 2007 to February 2009.

A title trustee shall acquire 300,000,000 KRW D 1,600,000,000 KRW 800,000,000 KRW 800,000 or above (or F) G (or H) 1,600,000 KRW 800,600,000 KRW 800,000,000 KRW 800,000,00 KRW 80,60,000 for KRW 80,000 for KRW 80,60,000 for KRW 80,60,000 for KRW 80,00 for KRW 80,00 for KRW 80,00 for KRW 1,60,00 for KRW 800,00 for KRW 800,00 for KRW 800,000 for KRW 800,00 for KRW 800,000 for KRW 00,6000 for shares

(hereinafter “instant title trust”). The Seoul Regional Tax Office (hereinafter “Investigation Office”) conducted a tax investigation on the instant corporation (hereinafter “instant investigation”) from October 20, 2014 to June 12, 2015, and notified the Defendants of the taxation data that the instant shares were nominal by the Plaintiff.

Pursuant to Article 45-2 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 9916, Jan. 1, 2010; hereinafter “former Inheritance Tax Act”), the Defendants notified the above title trustee of the imposition and notification of gift tax, and notified the Plaintiff of joint and several taxpayers pursuant to Article 4(5) of the same Act.

[Plaintiff] In the lawsuit of this case, the part related to joint and several tax obligor notification related to C, I, K, N, D, E, andO (hereinafter “each disposition of this case”).

) On the other hand, the plaintiff asserts that "the stock price of this case is paid in advance (violation of the Commercial Act)" and trade or commission to change the market price of the stock price of this case, and the market price of this case is the price of the stock.