증여세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. The Plaintiff was allocated 28,166 shares forfeited (hereinafter “instant shares”) from the subscription for new shares issued by B to the representative director and shareholders of Company B (hereinafter “B”) on three occasions in 2011.
B. From September 2, 2013 to September 27, 2013, the Defendant: (a) conducted an investigation of changes in stocks with respect to B; and (b) deemed that the allocation of the instant shares constitutes a donation of profits arising from the increase in capital as prescribed by Article 39(1)1 of the Inheritance Tax and Gift Tax Act; and (c) thereby, Article 63(1)1 of the Inheritance Tax and Gift Tax Act
(1) On December 1, 2013, the Plaintiff determined and notified KRW 198,356,520 as indicated below to the Plaintiff on December 1, 2013.
(hereinafter “Disposition in this case”). On November 3, 201, the appraised value per share of the number of stocks subject to the allocation of capital increase in excess of the actual allocation per share of the number of stocks subject to the actual allocation of capital increase is 6,500,500 6,500 5,000 6,500 64,027 64,675,675,500 53,844, 3030 December 20, 2011, 11,334 20,000 8,6665,6665,004,74730,747309,783,506,006,06,0005, 20005, 3605, 2016, 206, 2005, 206, 2005, 26365, 2016
C. On March 5, 2014, the Plaintiff sought revocation of the instant disposition to the Tax Tribunal, but was dismissed on June 30, 2014.
【Ground of recognition】 Evidence Nos. 1 through 5, and the purport of the whole pleadings and arguments No. 1 through 5
2. Whether the instant disposition is lawful
A. The Plaintiff’s assertion B did not have any substantial operating profit for several years because of excessive disbursement of personnel expenses to prepare for sales. From financial institutions, the amount paid as employee’s salary to borrow funds for the operation of the company from financial institutions was appropriated as the development cost, and was divided into accounting in 2008, 2009, and 2010.
B, instead of appropriating 59,709,950 won as employee's benefits in 2008, the net income for the current term has increased to 57,835,272 won by appropriating it as development costs, instead of appropriating 253,340,210 won as employee's benefits in 2009.