증여세부과처분취소
1. Revocation of the first instance judgment.
2. The Defendant imposed gift tax of KRW 602,350,330 on the Plaintiff on June 1, 2016.
1. Details of the disposition;
A. B, along with C, D, and E, purchased 30,00 shares issued by H (hereinafter “instant company”) from F and G on February 25, 2012 at KRW 2,130,000 (71,000 per share of purchase price), and B agreed to acquire 25,344 shares out of the shares.
(hereinafter referred to as the “instant sales contract”) B.
On March 13, 2013, the statement of changes in stocks, etc. submitted by the instant company to the competent tax office (hereinafter “the statement of this case”) on the 25,344 shares, which was to be acquired in accordance with the instant sales contract, was transferred to B in the name of B himself/herself and the Plaintiff (2 South) who is his/her children, and I (Nam) as of July 30, 2012. The statement of this case is as follows. The shareholder’s name and stock holding status of the instant company before and after the transfer on July 30, 2012 according to the specification of this case is as follows.
[Attachment 1] The sum of 30,000 15,00 A (Plaintiff) 14,483 G 15,000 I 7,241 B 3,620 C 2,588 D 1,034 E 1,034 totaling 30,000,000
C. Since then, on the list of changes in stocks, etc. submitted by the instant company to the competent tax office, the transfer of the entire shares issued by the instant company was again made as of February 11, 2014.
The names of shareholders and shareholding status of the company of this case before and after the transfer of February 11, 2014 under the detailed statement of changes in stocks, etc. are as follows.
[Attachment 2] The number of shares held in the shareholder’s name after the transfer from July 30, 2012 to February 11, 2014, J 14,483 J 12,412 I 7,241 K 9,309 B 3,620 L 5,601 C 2,588 C 2,588 C 2,588 D 1,034 E 1,034 total 30,000
D. From April 13, 2015 to June 10, 2015, the director of the tax office having jurisdiction over the Cheongju District Tax Office shall conduct an investigation on the change of stocks with respect to the instant company, and against the Defendant, “from July 30, 2012 to February 11, 2014, the number of shares issued by the instant company was 14,483 shares or less in the name of the Plaintiff among the shares issued by the instant company.