beta
(영문) 서울행정법원 2010.07.02 2009구합48012

증여세부과처분취소

Text

1. All of the plaintiff's claims are dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Details of the disposition;

A. As a result of the investigation into the source of acquisition fund against the Plaintiff, the director of the Seoul Regional Tax Office: (a) deemed that B, as of March 31, 2007, owned by the Plaintiff’s father B (hereinafter “Treatment Securities”) and ELD Securities Co., Ltd. (hereinafter “Korea Investment Securities Co., Ltd.”) opened the borrowed name securities consignment account in the name of the Plaintiff on December 31, 2005; and (b) notified the Defendant that the value of each of the shares of this case should be imposed on the Plaintiff, the nominal owner, considering that the value of each of the shares of this case was the taxable amount of gift taxes, and that the Plaintiff, the title holder, was trusted in trust on the part of the Plaintiff. < Amended by Act No. 7839, Dec. 31, 2005; Act No. 8144, Mar. 31, 2006; Act No. 8777, Dec. 31, 2006>

B. Pursuant to Article 41-2 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 8828 of Dec. 31, 2007; hereinafter “former Inheritance Tax Act”), the Defendant deemed that the Plaintiff donated each of the instant stocks from B, calculated the value of donated stocks of the securities consignment account as stated in the following table on the stock holding of the said securities consignment account at the end of December and the transfer date according to the settlement corporation at the end of March. For the stocks owned in 2006, the stocks owned in 2005 included only the subject of deemed donation for the stocks owned in 2005 and new stocks increased by 231,04,790, 44, 790, 314, 46, 406, 306, 196, 307, 196, 207, 196, 205, 207, 3016, 196, 2006, 14.6, 37.6

(unit) 23 Samsung C&T, etc. on December 31, 2005, 2005.