증여세부과처분취소
1. The part of the judgment of the first instance against Plaintiff F shall be revoked.
2. On April 14, 2014, the director of Gangnam-gu Tax Office (hereinafter “the director of Gangnam-gu Tax Office”) shall serve Plaintiff F.
"1. Reasons for the disposition" in the reasoning of the judgment of this court which partially accepted the judgment of the first instance;
2. Whether each of the dispositions of this case is legitimate
A. The plaintiffs' assertion;
B. Relevant statutes refer to the entry of the corresponding part of the judgment of the first instance except that the portion “the Plaintiff” of the three pages 18 is deemed to be “the Plaintiff,” and thus, refer to Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
Article 42(1)3 of the Inheritance and Gift Tax Act provides that "where a large shareholder who has a special relationship with him/her as a result of the retirement of a certain shareholder's shares, gains profits, the amount equivalent to such profits shall be deemed the value of donated property of the relevant large shareholder." The main text of Article 42(1) of the Inheritance and Gift Tax Act provides that "in addition to donations under Articles 33 through 41, 41-3 through 41-5, 44, and 45 of the Inheritance and Gift Tax Act, profits falling under any of the following subparagraphs above the standards prescribed by Presidential Decree shall be deemed the value of donated property of the person who has acquired such profits." In such cases, profits acquired from a transaction that increases or reduces the capital of the relevant corporation, such as capital reduction, etc., and Article 39-2(1)3 of the same Act provides that "the value of shares owned by the relevant corporation or the value of the relevant property before and after the change shall be determined by Presidential Decree."
According to the above provisions, the main text of Article 42(1) of the Inheritance and Gift Tax Act excludes cases where the provisions on taxation of other gift taxes under the Inheritance and Gift Tax Act are applied by its language and text. Thus, Article 39-2(1) of the Inheritance and Gift Tax Act, which is an individual donation example provision, is not applicable.