증여세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. B (hereinafter “Nonindicted Company”) was changed from “C” on July 8, 2016 to the present trade name, and was established on November 27, 2003 for the purpose of the call operation business, marketing agency business, online game operation business, game development business, and all incidental business related thereto. D is a person who was appointed as the representative director of the Nonparty Company and a major shareholder of the Nonparty Company.
B. On May 24, 2016, D completed the preliminary return of tax base of transfer income and securities transaction tax base return (hereinafter collectively referred to as “instant return”) on February 22, 2016 between the Plaintiff and the Plaintiff, an employee of the non-party company, through the home site of the National Tax Service (hereinafter “instant stock acquisition agreement”), and paid KRW 742,50,00 after completing each preliminary return of tax base of transfer income and securities transaction tax base return (hereinafter collectively referred to as “instant return”).
Preliminary return of transfer income tax base: < Amended by Presidential Decree No. 2613, Feb. 22, 2016; Presidential Decree No. 17085, Feb. 21, 2013; Presidential Decree No. 20007, Dec. 21, 2013; Presidential Decree No. 20687, Feb. 21, 2013; Presidential Decree No. 23587, Feb. 21, 2013; Presidential Decree No. 23587, Feb. 148, 200; Presidential Decree No. 17458, Feb. 148, 200; Presidential Decree No. 17458, Oct. 148, 500; Presidential Decree No. 17875, Oct. 24, 207; Presidential Decree No. 17875, Feb. 1, 207>
C. On October 10, 2016, the director of the tax office on North Busan District Tax Office acquired the instant shares from D having a special relationship with the Plaintiff on February 2016, and confirmed that the price was subject to a review of gift tax due to acquisition by transfer at a low price because the price was considerably lower than the market price. Therefore, there is no special relationship with D, the transferor, or legitimate reasons for acquisition by transfer.