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. On May 30, 2008, Nonparty B, the father, Nonparty B, donated 460,000 shares of the same State Port Co., Ltd. (hereinafter “Dong State Port”) owned on May 30, 200 to C (hereinafter “C”) where the Plaintiff owns 100% of shares.
(A) Under Article 41(1)1 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 9916, Jan. 1, 2010; hereinafter “Gift”), the Plaintiff reported and paid to the Defendant the gift tax of KRW 565,979,454 on May 30, 2008, with the gift tax of KRW 1,883,975,495 as the gift tax of KRW 1,883,975,495, pursuant to Article 41(1)1 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 9916, Jan. 1, 2010; hereinafter “Gift”), however, the Defendant deemed that the Plaintiff received the share increase portion, and accordingly, notified the Plaintiff of the gift tax of KRW 2,679,40,00 on March 15, 2013.
(hereinafter “instant No. 1 Disposition”). (b)
On the other hand, on December 16, 2002, Nonparty D transferred 3,000 shares of F Co., Ltd. (hereinafter “F”) to Nonparty E (hereinafter “instant share transfer”). Based on the result of the investigation conducted by the director of the Seoul Regional Tax Office, the Defendant, based on the result of the investigation conducted by the director of the Seoul Regional Tax Office, deemed that B was a donation of F’s shares to the Plaintiff, and determined and notified on August 22, 2013, the Plaintiff of KRW 889,424,080 (including the gift tax of KRW 127,253,40) of the gift tax of December 16, 2002.
(hereinafter referred to as “instant Disposition 2”). C.
In addition, the Defendant, on May 30, 2008, deemed that the Plaintiff did not report the sum of the gift tax when it reported the gift tax of this case on May 30, 2008 by deeming that the Plaintiff did not report the sum of the shares, and re-calculated the gift tax pursuant to the provisions of Article 47(2) of the former Inheritance Tax and Gift Tax Act (amended by Act No. 9269, Dec. 26, 2008; hereinafter “former Inheritance Tax Act”). < Amended by Act No. 11904, Aug. 22, 2013>