증여세부과처분취소
1. Revocation of a judgment of the first instance;
2. The Defendant’s stock listing of B Co., Ltd. against the Plaintiff on December 31, 2012.
1. The reasoning of the judgment of the court of first instance is the same as the reasoning of the judgment of the court of first instance, except for the dismissal or addition of the following contents among the grounds of the judgment of the court of first instance. Therefore, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420
(1) The Seoul Director of the Regional Tax Office of Grade 6 of Chapter 3 shall turn the "Defendant".
(2) On face 11, the following shall be added to Chapter 17:
“The Defendant’s disposition in the reference document for February 1, 2017, which was submitted after the closing of the argument in the instant case, is a taxable summary under Articles 41-3(1), 2(3), and 2(4) of the Act.
According to Article 41-3(1) and (6) of the Act, a person who has a special relationship with the largest shareholder, etc. is entitled to new stocks or new stocks acquired from the corporation on the basis of the assets donated to the largest shareholder, etc. or the assets donated from the corporation, etc. on the basis of the assets donated to the largest shareholder, etc. or acquired from the corporation on the basis of the assets donated to the largest shareholder, etc. from the corporation. The stocks of this case are the new stocks acquired from the corporation on the basis of the new stocks acquired from the corporation on the basis of the assets donated to the largest shareholder, etc. or the assets donated from the corporation, etc. of the largest shareholder, and the new stocks acquired from the corporation on the basis of the new stocks acquired through capital increase by the third party allocation method
(1) the Corporation shall not meet the requirements of this subsection.
In addition, Article 41-3 of the Act limits only the acquisition of new stocks falling under item (a), (b), and (c) above, which can be evaluated as having been donated to the largest shareholder, etc. among the acquisition of new stocks, by regulating the type of transactions in which persons with a special relationship with the largest shareholder, etc. receive benefits from the listing of stocks, etc.