종합소득세등부과처분취소
1. The plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
1. Details of the disposition;
A. Plaintiff A is the wife of E (hereinafter referred to as “the deceased”), the chairperson of Plaintiff D (hereinafter referred to as “D”), and Plaintiff B and C are the children of Plaintiff A and E.
B. As the Deceased died on June 19, 201, the Plaintiffs reported and paid KRW 82.7 billion as inherited property on December 29, 2011 with real estate KRW 1,91.3 billion, including KRW 3.8 billion, as inherited property.
C. On July 2012, the director of the Seoul Regional Tax Office discovered that “the deceased registered the title trust (hereinafter “title trust shares”) of D’s shares from around 1992 to around 2008, and all of them sold dividends and sales funds to F, G, H, I, J, and K,” upon the request of the Plaintiffs for early tax investigation.”
(1) Accordingly, on September 17, 2012, the Defendant: (a) considered interest and dividend income and capital gains accruing from the holding and sale of title trust shares to the Plaintiffs as the income of the deceased, the actual owner; and (b) determined and notified the global income tax in 2007 through 2010; and (c) the capital gains tax in 2007 and 2008.
(2) On March 12, 2013, the director of the Seoul Regional Tax Office notified the Defendant of the Seoul Regional Tax Office that “Additional Decision on Global Income Tax, etc. shall be applied 10 years to the Defendant.”
Accordingly, the Defendant applied an unfair under-reported additional tax (tax rate of 40%) to the Plaintiffs on the ground that “The net has controlled and managed the accounts under the name of the title trustee, and the Plaintiffs did not intentionally file a tax return after the commencement of the inheritance,” on the following grounds: (a) the Defendant notified the Plaintiffs of the determination of global income tax in 2002 or 2007 or the transfer income tax in 2002 or 2004; and (b) the amount of withdrawal within two years from the borrowed account in the name of F, H, and G, in which the proceeds from the sale of the nominal trust shares were deposited; (c) KRW 5.487 billion, in which the place of use is unclear
(hereinafter “instant disposition”) e.
The Plaintiffs appealed and filed an appeal on May 27, 2013, but on October 2013.