특수관계자간 거래인지 여부 및 거래당일 종가의 시가해당여부[국패]
Whether a transaction is between persons with a special relationship and the market price of the closing price per transaction;
There is no other evidence to prove that there is a transaction between persons with a special relationship, and it is difficult to view that the transaction value formed on the securities market is an abnormal act lacking economic rationality due to the fact that the transaction value formed on the securities market lowers the supplementary evaluation value.
The contents of the decision shall be the same as attached.
Article 63 of the Inheritance Tax and Gift Tax Act
1. The Defendant’s imposition of KRW 345,948,400 against the Plaintiff on February 9, 2006 shall be revoked.
2. The costs of the lawsuit are assessed against the defendant.
As set forth in the text.
1. Basic facts
A. From March 16, 1996 to December 24, 1997, the Plaintiff acquired and held 84,971 shares issued by ○○ Industry Co., Ltd. (1.66% equity ratio), a listed corporation, at KRW 2,603,124,810, and sold the entire shares on July 10, 200. The details of the changes in shares issued by ○○ Co., Ltd. (1.66% equity ratio) before and after the date of sale are as follows.
○ Industrial Co., Ltd.
Stockholders
Before change
Details of changes
After the change
Number of shares (number of shares)
Ratio (%)
Number of Stocks
Ratio (%)
Number of Stocks
Ratio (%)
○ Kim
1,653,630
32.22
-22,857
-0.45
1,630,773
31.78
○ Kim
240,448
4.69
-240,448
-4.69
0.0
○ Kim
87,019
1.70
-87,019
-1.70
0.0
84,971
1.66
-84,970
-1.6
0.0
○ Industry (State)
398,960
7.7
0.0
398,960
7.7
○○ Gas (State)
491,850
9.58
0.0
491,850
9.58
General Shareholders
2,175,232
42.38
435,295
8.48
2,610,527
50.87
Total
5,132,110
100
5,132,110
100
B. From June 27, 1991 to February 2, 1996, the Plaintiff acquired and held 2,432,185,980 shares issued by ○○ Gas Co., Ltd. (3.42%) totaling 239,672 shares issued by ○○ Gas Co., Ltd. (3.42%) and sold the entire shares on July 10, 200. The details of changes in shares issued by ○ Industry Co., Ltd. are as follows.
○ Industrial Co., Ltd.
Stockholders
Before change
Details of changes
After the change
Number of shares (number of shares)
Ratio (%)
Number of Stocks
Ratio (%)
Number of Stocks
Ratio (%)
○ Kim
2,081,824
29.74
0
0.0
2,081,824
29.74
○ Kim
56.739
0.81
-56,739
-0.81
0
0.0
○ Kim
278,234
3.97
-278,234
-3.97
0
0.0
239,672
3.42
-239,672
-3.42
0
0.0
○ Kim
66,794
0.95
-24,701
-0.35
42,093
0.60
○ Kim
47,858
0.68
-23,335
-0.33
24,523
0.35
○ Kim
47,861
0.68
-23,278
-0.33
24,583
0.35
○ Kim
47,858
0.68
-23,316
-0.33
24,542
0.35
○ Industry
1,840,816
26.30
0.0
1,840,816
26.30
General Shareholders
2,292,344
32.75
69,275
9.56
2,961,619
42.31
Total
7,000,000
100
7,000,000
100
C. After transferring 84,971 shares of ○○ Industry Co., Ltd. and 239,672 shares of ○○ Gas Co., Ltd. (hereinafter “instant shares”), the Plaintiff, as above, transferred the shares to the Defendant, 19,60 won per share, totaling 1,65,431,600 won (84,971 shares x 19,600 won) x 19,500 won per share, totaling 4,433,932,00 won of shares of ○○ Gas Co., Ltd. (239,672 x 18,500 won), total sum of 6,09,363,600 won of shares of ○○ Gas Co., Ltd. (hereinafter “instant shares”), and reported the transfer value of shares to the Defendant with the transfer value of 19,600 won of 4,439,392,305 won of shares, 2015 won of 701.
D. The average daily market price [the amount calculated in accordance with Article 63(1)1(a) of the former Inheritance Tax and Gift Tax Act (amended by Act No. 6780, Dec. 18, 2002; hereinafter the same shall apply] of the Korea Stock Exchange every two months before or after the date of sale is 16,409 won for shares of ○○ Industry Co., Ltd., and 17,043 won for shares of ○○ Gas Co., Ltd.
E. On February 9, 2006, the Defendant calculated 19,600 won, adding 20% to the above 16,409 won to 20% for shares of ○ Industry Co., Ltd., Ltd., ○○○○, including the largest shareholder and the Plaintiff, to 16,400 won per share, and calculated 17,0430 won plus 17,0430 won for shares of ○○ Gas Co.,, Ltd., Ltd., including the Plaintiff, plus 50% for shares of ○○○○ Co.,, Ltd., Ltd., the largest shareholder and the related parties including the Plaintiff, etc., hereinafter the same shall apply) 】 201 of the Income Tax Act and Articles 98 and 167 of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 17825, Dec. 30, 200; Presidential Decree hereinafter the same shall apply) 】 3015,29615 percent of the transfer value per share.
[Reasons for Recognition] Gap evidence Nos. 1, 2, 3, Eul evidence Nos. 1, 2, 3, Eul evidence Nos. 2, Eul evidence Nos. 3-1 through 5, and the purport of the whole pleadings
2. Whether the disposition is lawful;
A. The parties' assertion
The plaintiff not only sold the shares through intra-time transactions but also sold them to related parties. Since the sale and purchase of the shares of this case cannot be viewed as an unfair act unreasonably reducing the tax burden on the income concerned, the disposition of this case, which is otherwise viewed unlawful, is asserted as unlawful. Accordingly, the defendant asserts that the disposition of this case is a legitimate disposition in accordance with the related Acts and subordinate statutes.
(b) Related statutes;
It is as shown in the attached Form.
C. Determination
First of all, it is insufficient to acknowledge the transaction of the shares of this case only with the statements in the Evidence Nos. 4 and 5, and there is no other evidence to acknowledge it. Rather, as seen in the above 1. A, as seen in the above paragraph (b), there was no increase in the share ratio of the major shareholders with a special relationship with the Plaintiff after July 10, 200, the transfer date of the shares of this case, on the other hand, only the shares of general shareholders increased.
In addition, the defendant's disposition of this case is that the sale and purchase of shares of this case is a transaction through mass trading outside time, and accordingly, evidence Nos. 5 is stated as evidence. Meanwhile, considering the whole purport of the pleadings in the statement No. 3, the number of out-time trading of shares of ○○ Industry Co., Ltd. on July 10, 200 is 510, and the number of out-time trading of shares of ○○ Gas Co., Ltd. is 00, while the number of out-time trading of shares of ○○ Industry Co., Ltd. during the hours is 561,080, and the number of shares within ○○ Urban Co.,, Ltd. during the hours is 693,040, it can be acknowledged that the above statement No. 5 is 693,040, and there is no evidence to prove otherwise.
또한 구 상속세 및 증여세법 제63조 제3항에 최대주주 및 그와 특수관계에 있는 주주의 주식에 대하여는 제63조 제1항 제1호 및 제2항의 규정에 의하여 평가한 가액에 일정비율(20~30%)을 가산하도록 규정되어 있고, 구 소득세법 시행령이 제167조 제3항, 제98조 제2항에서 ＇조세의 부담을 부당하게 감소시킨 것으로 인정되는 때＇에 관하여 ＇특수관계 있는 자로부터 시가보다 높은 가격으로 자산을 매입하거나 특수관계 있는 자에게 시가보다 낮은 가격으로 자산을 양도한 때＇등으로 규정하면서, 제167조 제5항에서 ＇시가＇에 관하여는 상속세 및 증여세법 제60조 내지 제64조 등의 규정을 준용하여 평가하도록 규정하고 있음은 위 나항에서 본 바와 같으나, 한편 소득세법 제101조 제1항의 규정은 거주자가 특수관계에 있는 자와의 거래에 있어 정상적인 경제인의 합리적인 방법에 의하지 아니하고 구 소득세법 시행령 제98조 제2항 각호에 열거된 제반 거래형태를 빙자하여 남용함으로써 조세부담을 부당하게 회피하거나 경감시켰다고 하는 경우에 과세권자가 이를 부인하고 법령에 정하는 방법에 의하여 객관적이고 타당하다고 보여지는 소득이 있는 것으로 의제하는 제도로서, 경제인의 입장에서 볼 때 부 자연스럽고 불합리한 행위계산을 함으로 인하여 경제적 합리성을 무시하였다고 인정되는 경우에 한하여 적용되는 것이고, 경제적 합리성의 유무에 대한 판단은 당해 거래행위의 대가관계만을 따로 떼내어 단순히 특수관계자가 아닌 자와의 거래행태에서는 통상 행하여지지 아니하는 것이라 하여 바로 이에 해당되는 것으로 볼 것이 아니라, 거래행위의 제반 사정을 구체적으로 고려하여 과연 그 거래행위가 건전한 사회통념이나 상관행에 비추어 경제적 합리성을 결한 비 정상적인 것인지의 여부에 따라 판단하여야 할 것이고(대법원 2005. 5. 12. 선고 2003두15287 판결 등 참조), 구 상속세 및 증여세법 제60조 제1항, 제2항 제3항이 ＇시가＇에 관하여 원칙적으로 불특정다수인 사이에 자유로이 거래가 이루어지는 경우에 통상 성립된다고 인정되는 가액으로 하고, 예외적으로 시가를 산정하기 어려운 경우에 비로소 제61조 내지 제65조에 규정된 방법에 의해 평가한 가액으로 하도록 규정하고 있으므로, 이 사건 거래행위가 불특정다수인 사이에 자유로이 거래가 이루어지는 경우에 통상 성립된다고 인정되는 가액을 하회하는 등으로 건전한 사회통념이나 상관행에 비추어 경제적 합리성을 결한 비정상적인 것이라고 인정되지 아니하는 이상 그에 대하여 부당행위계산 규정을 적용할 수는 없다 할 것이다. 그런데 원고가 신고한 주식의 양도가액이 양도 당일의 한국증권거래소 최종시세가액임은 본 바와 같으므로 이를 유가증권시장을 통해 불특정다수인 사이의 자유로운 거래에 의해 형성된 가격으로 볼 수 있고, 그 신고가액이 ○○산업 주식회사 주식의 경우 1주당 19,600원, ○○가스 주식회사 주식의 경우 1주당 18,500원으로서 이 사건 주식의 위 매각일 이전, 이후 각 2개월간에 공표된 매일의 ○○증권거래소 최종시세가액의 평균액(○○산업 주식회사 주식의 경우 16,409원 ○○도시가스 주식회사 주식의 경우 17,043원)을 오히려 훨씬 상회하고 있으며, 이 사건 거래의 형태가 시간외 거래를 통한 대량매매라는 점을 인정할 증거도 없는 점 등을 고려하여 보면, 이 사건 주식의 거래가격이 구 상속세 및 증여세법 제63조 제3항에 따라 산정한 금액을 하회한다는 사정만으로 조세의 부담을 부당하게 감소시킨 것으로서 부당행위에 해당한다고 보기도 어렵다.
Therefore, the disposition of this case based on the premise that the transfer of shares constitutes an unfair act under Article 101 of the former Income Tax Act and Article 98 of the Enforcement Decree of the same Act is unlawful, and the plaintiff's assertion is with merit.
3. Conclusion
Thus, the plaintiff's claim seeking the cancellation of the disposition of this case is reasonable, and it is decided as per Disposition by admitting it.
Related Acts and subordinate statutes
§ 101. Wrongful calculation of capital gains
(1) If it is deemed that any act or calculation of a resident having any transfer income has reduced unreasonably the tax burden on such income through transactions with the resident concerned, the chief of the district tax office or the director of the regional tax office having jurisdiction over the place of tax payment may calculate the income amount for the relevant year regardless of such act
(4) The scope of persons in special relationship under paragraph (1) and other necessary matters concerning wrongful calculation shall be prescribed by the Presidential Decree.
○ former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 17825 of Dec. 30, 2002)
○ Denial of wrongful calculation under Article 98
①법 제41조 및 법 제101조에서 ‶특수관계 있는 자‶라 함은 다음 각호의 1의 관계에 있는 자를 말한다.
1. Relatives of the relevant resident;
2. Employees of the relevant resident, or the relatives who make their living with such employee;
3. Other persons than the employees of the relevant resident who make their living by means of money or other assets of the relevant resident, and the relatives who make their living with such employee;
4. The corporation in which the relevant resident and persons under subparagraphs 1 through 3 possess 50/100 or more of the total stocks or investments, or whose representative is the relevant resident;
5. The non-profit corporation in which the relevant resident and persons under subparagraphs 1 through 3 occupy a majority of directors, or 50/100 or more of the contribution (limited to the contribution for its establishment) are made by them and one of them serves as its founder; and
6. The corporation in which such corporation as falling under subparagraph 4 or 5 makes an investment of 30/100 or more of the total stocks or investment shares.
② 법 제41조에서 ‶조세의 부담을 부당하게 감소시킨 것으로 인정되는 때‶라 함은 다음 각호의 1에 해당하는 때를 말한다.
1. When a person purchases assets from a related party at a price higher than the market price or transfers assets to a related party at a price lower than the market price;
2. Where money and other assets or services are provided to the related parties with no compensation or at a low interest rate, etc.: Provided, That the case where a lineal descendant has used a house without compensation and his lineal descendant actually resides in the relevant house shall be excluded; and
3. When money and other assets or services are borrowed or received from the specially related persons at an interest rate, etc.;
4. Where it purchases without profits from the related parties, and bears the expenses for such assets;
5. Where it is deemed that a tax burden has been reduced unreasonably in the calculation of the gross income or necessary expenses for the current year through a transaction with the related party.
§ 167. The calculation of such capital gains as is equivalent to
③ 법 제101조 제1항에서‶조세의 부담을 부당하게 감소시킨 것으로 인정되는 때‶라 함은 제98조 제2항 각호의 1에 해당하는 때를 말한다.
(4) In case of transactions with related parties under each subparagraph of Article 98 (1), if it is deemed that any tax burden has been unjustly reduced due to acquisition of land, etc. in excess of the market price or transfer below the market price, such acquisition value or transfer value shall be calculated based
⑤ 제3항 및 제4항의 규정을 적용함에 있어서 시가는 상속세 및 증여세법 제60조 내지 제64조와 동법 시행령 제49조 내지 제59조의 규정을 준용하여 평가한 가액에 의한다. 이 경우 상속세 및 증여세법시행령 제49조제1항 본문 중‶평가기준일 전후 6월(증여재산의 경우에는 3월로 한다)이내의 기간‶은 ‶양도일 또는 취득일 전후 각 6월의 기간‶으로 본다.
○ former Inheritance Tax and Gift Tax Act (amended by Act No. 6780 of Dec. 18, 2002)
○ 60 Evaluation Principles, etc.
① 이 법에 의하여 상속세 또는 증여세가 부과되는 재산의 가액은 상속개시일 또는 증여일(이하 ‶평가기준일‶이라 한다) 현재의 시가에 의한다. 이 경우 제63조 제1항 제1호 가목 및 나목에 규정된 평가방법에 의하여 평가한 가액(제63조 제2항의 규정에 해당하는 경우를 제외한다)은 이를 시가로 본다.
(2) The market price under the provisions of paragraph (1) shall be the price which is deemed to be normal in cases of free trade between many and unspecified persons, and include the price which is recognized as the market price under the conditions as prescribed by Presidential Decree, such as the expropriation
(3) In the application of paragraph (1), where it is difficult to compute the market price, the price assessed according to the methods prescribed in Articles 61 through 65 shall be based on the type, scale, transaction conditions, etc. of the relevant property
Article 63 (Appraisal of Securities, etc.)
(1) The appraisal of securities, etc. shall be conducted by the following methods:
1. Appraisal of stocks and investment shares:
(a) Stocks and equity shares traded with the Korea Stock Exchange shall be the average daily market price ( regardless of whether they have a transaction record) published every two months before and after the evaluation base date: Provided, That in the calculation of the average amount, if it is inappropriate to be based on the average amount during two months before and after the evaluation base date, due to reasons such as capital increase or merger, etc., which have occurred during two months before and after the evaluation base date, the average amount of the periods calculated as prescribed by the Presidential Decree between two months before and after the evaluation base date;
나. 대통령령이 정하는 협회등록법인의 주식 및 출자지분 중 대통령령이 정하는 주식 및 줄자지분에 대하여는 가목의 규정을 준용하다. 이 경우 ‶한국증권거래소 최종시세가액‶은 ‶증권업협회 기준가격‶으로 본다.
(2) Any stocks falling under any of the following subparagraphs shall be appraised according to the methods determined by the Presidential Decree in consideration of business feasibility, transaction status, etc. of the relevant corporation, notwithstanding the provisions of paragraph (1) 1: < Amended by Act No. 5592, Dec
1. Stocks of a corporation reported to the Financial Supervisory Commission for the purpose of disclosure;
2. Stocks of a corporation which has reported to the Financial Supervisory Commission or the securities business association for over-the-counter trading under the Securities and Exchange Act from among the stocks under paragraph (1) 1
3. Stocks of corporations listed on the Korea Stock Exchange, which are new stocks acquired due to the increase of the relevant capital and not listed as of the evaluation base date;
③ 제1항 제1호 및 제2항의 규정을 적용함에 있어서 대통령령이 정하는 최대주주 또는 최대출자자 및 그와 특수관계에 있는 주주 또는 출자자(이하 이 항에서 ‶최대주주 등‶이라 한다)의 주식 및 줄자지분(평가기준일이 속하는 사업연도 전 3년 이내의 사업연도부터 계속하여 법인세법 제14조제2항의 규정에 의한 결손금이 있는 법인의 주식 또는 출자지분을 제외한다)에 대하여는 제1항 제1호 및 제2항의 규정에 의하여 평가한 가액에 그 가액의 100분의 20을 가산하되, 최대주주 등이 당해 법인의 발행주식 총수등의 100분의 50을 초과하여 보유하는 경우에는 100분의 30을 가산한다. 이 경우 최대주주 등이 보유하는 주식 또는 출자지분의 계산은 대통령령으로 정한다.
○ former Enforcement Decree of the Inheritance Tax and Gift Tax Act (amended by Presidential Decree No. 17808, Dec. 30, 2002)
○ Article 53 Appraisal, etc. of Stocks, etc. of Association-registered corporations
③ 법 제63조 제3항에서 ‶대통령령이 정하는 최대주주 또는 최대출자자 및 그와 특수관계에 있는 주주 출자자‶라 함은 제19조 제2항 본문의 규정에 해당하는 자 및 그와 동조 동항 각호의 1에 해당하는 관계에 있는 자를 말한다.
Article 19: Inheritance Deductions of Financial Property
② 법 제22조제2항에서 ‶대통령령이 정하는 최대주주 또는 최대출자자‶라 함은 주주 또는 출자자(이하 ‶주주등‶이라 한다) 1인과 다음 각 호의 1에 해당하는 관계가 있는 자의 보유 주식 등을 합하여 그 보유 주식 등의 합계가 가장 많은 경우의 당해주주 등을 말한다.
1. Relatives;
2. Persons other than employees and employees, who maintain their livelihood with the property of such stockholders, etc.;
3. Person who is in the relationship falling under any of the following items with an enterprise group as prescribed by the Ordinance of the Ministry of Finance and Economy (including persons who are officers of the enterprise concerned), or who is deemed to exercise de facto influence on the management through exercising the right to appoint and dismiss officers of the enterprise group and determining business policies:
(a) Other companies belonging to an enterprise group;
(b) A person who substantially controls an enterprise group;
(c) Relatives of the persons under item (b);
4. Non-profit corporations established by one shareholder, etc. and persons under subparagraphs 1 through 3 who occupy the majority of directors or contribute assets;
5. Nonprofit corporations in which an officer of an enterprise under the main sentence of subparagraph 3 or (a) is the president.
6. A corporation in which one stockholder, etc. and persons under subparagraphs 1 through 5 own 30/100 or more of the total number of stocks issued;