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(영문) 수원지방법원 2014.05.21 2013구합2960

증여세부과처분등 취소

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1. On August 1, 201, the head of the tax office having jurisdiction over the Jeonju District Tax Office (hereinafter “the head of the tax office”) assessed against Plaintiff E in KRW 271,903,512.

Reasons

1. Details of the disposition;

A. The status of the parties, etc. 1) Company G Co., Ltd. (hereinafter “Nonindicted Company”)

) On December 23, 2003, the company is an unlisted company established for the purpose of interior fishery and hold construction business on December 23, 2003. The 50,000 mother of 1 father’s 90,000 representative director representing title H’s holding position related to title H’s 50,000 managing director D 30,000 managing director’s 30,000 managing director’s 2) the total number of outstanding shares as of December 15, 2009 of the non-party company’s total number of outstanding shares as of December 15, 2009 is 20,000 (amounted to 5,000 won), and the composition of the stockholders and executive officers holding it was as follows.

3) He worked as the head of the planning office of the non-party company from around 2006 to the non-party company's father, and the plaintiff Eul actually operated the non-party company on behalf of his father. The plaintiff Eul from October 11, 2006 to February 1, 2009, and from January 1, 2010 to July 31, 2010; the plaintiff Eul had worked for the non-party company from January 2, 2009 to November 20, 2010; the plaintiff Eul worked for the non-party company from January 1, 2009 to September 1, 2009; the non-party company's shareholder change and the gift tax against the plaintiffs; the plaintiff D's total share shares were 50,000 shares owned by the plaintiff Eul with the above 300,00 shares sales contract, 300, 200 shares shares and the above 30,209 shares shares transfer to the plaintiff Eul.

(2) The director of the Seoul Regional Tax Office (hereinafter referred to as the “each of the instant shares”) made a joint investigation into a corporation including an investigation into changes in the shares of the non-party company from September 29, 2010 to November 27, 2010, and held the title trust of each of the instant shares to Plaintiff F, D, Plaintiff E, C, and A on December 24, 2009. Such title trust has been amended by Act No. 9916, Jan. 1, 2010.