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. D Co., Ltd. was a corporation established for the purpose of the wholesale and retail sales business of electronic parts on March 6, 1996 and its trade name was changed to E Co., Ltd. on April 8, 1998 (hereinafter “instant company”). At the time of its establishment, the list of shareholders (Evidence A 2) and the number of acquired shares, etc. submitted to the tax authority at the time of its establishment are as follows. Meanwhile, F is the spouse of Plaintiff C, and Plaintiff A is the wife and Plaintiff B is the wife.
Plaintiff C 7,000 5,000 35,000,000 F 5,0000 5,0000 25,000,000 25,0000 Plaintiff B 2,000,000 Plaintiff A 1,300,000 G 1,300 5,000 5,0000 5,0000 2,0000 2,000,000 1,300 G 5,000 6,500 6,5000 6,500,000 5,500 6,000 80 1,000 6,000 4,0000,000 J 6000 300,000
B. On the other hand, the details of the change of shareholders are as follows in light of the statement on the change of stocks of the instant company.
주주명 1996 사업연도 (1996. 1. 1.~1996. 12. 31.) 1998 사업연도 (1998. 1. 1. ~1998. 12. 31.) 2000 사업연도 (2000. 1. 1. ~2000. 12. 31.) 2005 사업연도 (2005. 1. 1. ~2005. 12. 31.) 2006사업연도 (2006. 1. 1. ~2006. 12. 31.) 양수 (양도) 기말 (지분율) 2000. 7. 31. 유상증자 기말 (지분율) 2005. 12. 29. 유상증자 기말 (지분율) 2006. 2. 14. 유상증자 기말 (지분율) 원고 C 8,000 (40%) 8,000 (40%) 16,000 24,000 (40%) 40,000 64,000 (40%) 8,000 72,000 (40%) F 5,000 (25%) 5,000 (25%) 10,000 15,000 (25%) 25,000 40,000 (25%) 5,000 45,000 (25%) 원고 A 2,000 (10%) 3,000 5,000 (25%) 10,000 15,000 (25%) 25,000 40,000 (25%) 5,000 45,000 (25%) 원고 B 2,000 (10%) 2,000 (10%) 4,000 6,000 (10%) 10,000 16,000 (10%) 2,000 18,000 (10%) K 3,000 (15%) (3,000) 합계 20,000 (100%) 20,000 (100%) 40,000 60,000 (100%) 100,000 160,000 (100%) 20,000 180,000 (100%)
C. On February 25, 2015, to March 26, 2015, the director of the Central Regional Tax Office of China: (a) conducted an investigation of stock change with respect to the instant company (hereinafter “instant investigation”); and (b) Plaintiff A and B.
As described in paragraph (1), July 31, 200, December 29, 2005, and February 14, 2006