거래의 관행상 정당한 사유가 있어 증여세 과세처분은 위법함[국패]
Seoul Administrative Court 2012Guhap40476 ( October 18, 2013)
Gift tax taxation is illegal because there are justifiable reasons in terms of transaction practice.
The transfer of shares is regarded as a normal transaction on the basis of free will between the parties in an equal relationship, and in order to impose gift tax on the case where property is transferred to a person without a special relationship at a higher price than the market price, it is clear that the transaction value is higher than the market price.
2013Nu3077 Revocation of a disposition, etc. imposing gift tax
Won and 1
Samsung Head of Samsung Tax Office and 1
Seoul Administrative Court Decision 2012Guhap40476 decided October 18, 2013
April 2, 2014
April 16, 2014
1. All appeals by the Defendants are dismissed.
2. The costs of appeal are assessed against the Defendants.
1. Purport of claim
피고 삼성세무서장이 2010. 10. 1. 원고 원〇〇에 대하여 한 증여세 175,852,555원의 부과처분 및 피고 원주세무서장이 2010. 12. 1. 원고 손〇〇에 대하여 한 증여세 121,070,140원의 부과처분을 모두 취소한다.
2. Purport of appeal
The judgment of the first instance is revoked. The plaintiffs' claims are dismissed.
The reasoning of this decision is the same as that of the judgment of the court of first instance. Thus, this decision is citing it in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the
Therefore, the plaintiffs' claim of this case is justified, and the judgment of the court of first instance is just in conclusion, and all appeals by the defendants are dismissed. It is so decided as per Disposition.