증여세부과처분취소 청구의 소
1. The head of the high-sea tax office’s additional tax amounting to the gift tax for the year 1996, which was paid to the Plaintiff A on June 10, 2011, shall be KRW 20,291,840.
1. Details of the disposition;
A. The non-party D Co., Ltd. (hereinafter “non-party D”) was established on February 6, 1985 and operated the manufacturing business of machinery and automobile parts. The non-party E, the representative director of the above company, owned the whole shares of 67,000 shares at the time of its establishment, but the non-party E, the representative director of the above company, was actually holding the total shares of 67,000 shares. However, at the time of its establishment
B. As a result of the investigation with respect to the non-party company, the director of the Central District Tax Office confirmed that E entered the shares equivalent to about 51% of the shares issued by the said company (hereinafter “instant shares”) on the register of shareholders in the name of the Plaintiffs, the trustee, and notified the Defendants of the title trust (hereinafter “instant title trust”), as shown in the following table.
On December 31, 1996, the trustee (trade) - - December 35, 1999, May 18, 1998 - - - 10,899, May 6, 1998 - - - 4,100 - 14,600 - 35,100,302 36,300 B 6,799 - - - 10,8996, 6,799 - - 6,796, 7996, 499, 707, 607, 707, 50,900
C. Based on the foregoing taxation data, Defendant Goyang Tax Office decided on June 10, 201 to Plaintiff A, the director of the District Tax Office to Plaintiff B on June 1, 201, and the director of the District Tax Office to Defendant North Incheon Tax Office on June 9, 2011, and the director of the District Tax Office to Plaintiff C on June 9, 201, by reducing each of the former Inheritance Tax and Gift Tax Act (amended by Act No. 5582, Dec. 28, 1998; hereinafter “Inheritance Tax and Gift Tax Act”) and by applying Article 43 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 6780, Dec. 18, 2002) and Article 41-2 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 6780, Dec. 18, 202) with the “tax amount subject to notice” stated in the “tax amount subject to original disposition.
(The amount of the gift tax includes the penalty tax, such as the statement of “infaith of report” and “infaith of payment”).
After that, Supreme Court en banc Decision 2010Du12347 Decided October 18, 2012