증여세부과처분취소
1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
1. Details of the disposition;
A. F Co., Ltd. (hereinafter “F”) was separated from G Co., Ltd. (hereinafter “G”) for the purpose of selling telecommunications equipment and was established on May 14, 2007.
B. On February 23, 2012, F purchased 20,400 shares issued in F from G for KRW 10,00 per share (hereinafter “Class 1 transaction”), and on February 24, 2012, F sold the entire shares to Plaintiff A, a representative director of F, for KRW 10,00 per share.
(hereinafter referred to as “Second Trading.” After that, on March 20, 2012, Plaintiff A sold KRW 900 per share to Plaintiff B, an employee of F, KRW 600 per share to Plaintiff C and E, and KRW 2,400 per share to Plaintiff D.
(hereinafter referred to as “third transaction”. On the other hand, on February 23, 2012, Plaintiff A purchased F-issued shares of KRW 2,100, and KRW 300 per share of KRW 10,00 per share of KRW 10,00 per share from H, an internal director of F, and from F’s employees.
(hereinafter referred to as "fourth transaction". (c)
Under the premise that the market price per share of F stocks is KRW 71,268 according to the supplementary evaluation method stipulated in the former Inheritance Tax and Gift Tax Act (amended by Act No. 11845, May 28, 2013; hereinafter the same) rather than KRW 10,00,000, the Defendant determined and notified the Plaintiff on March 11, 2015, by deeming that the Plaintiff acquired the unlisted stocks from H and I through the 4 transaction at a lower price than the market price.
On March 11, 2015, the Defendant: (a) deemed that Plaintiff B, C, D, and E acquired non-listed stocks at a lower price than the market price from Plaintiff A who was a specially related party through the third transaction; and (b) determined and notified Plaintiff B, C, and D of gift tax of KRW 5,361,130,357, 3,574,080, 14,296,350, and gift tax of KRW 3,574,080 on March 16, 2015, respectively.
E. The Plaintiffs appealed and filed an appeal with the Tax Tribunal on May 7, 2015, but the appeal was dismissed on September 9, 2015.
[Reasons for Recognition] A without dispute, Gap evidence 1, 2, 3, 5, Gap evidence 7-1 through 6, Gap evidence 8-1, 2.