증여세부과처분취소
1. All appeals filed by the plaintiffs are dismissed.
2. The costs of appeal are assessed against the Plaintiffs.
The purport of the claim and appeal is the purport of the appeal.
1. The reasoning for this part of the disposition by the court is as follows: (a) the following is added to the third 14 pages of the judgment of the court of first instance; and (b) the corresponding part of the judgment of the court of first instance, except for the addition of “B No. 67” to [based grounds for recognition], is the same as the corresponding part of the judgment of the court of first instance. As such, this part shall be cited in accordance with
G. After the judgment of the court of first instance was rendered, the defendant evaluated the value of the shares of this case by adding the estimated amount of retirement benefit of this case to the debt amount of KRW 977,947,223 of the company of this case, and accordingly calculated the reasonable amount of gift tax against the plaintiffs as KRW 60,157,796, and on April 10, 2020, the defendant corrected the reduction of the amount exceeding KRW 60,157,796 of the disposition of this case as to the plaintiff Eul on April 13, 2020 (hereinafter "the disposition of this case").
[Judgment]
2. Whether the instant disposition is lawful
A. The Plaintiffs asserted 1) The Plaintiffs did not have reached an agreement on the title trust of the instant shares with E, and E unilaterally forged the transfer contract of the instant shares by stealing the Plaintiffs’ names, and then completed the transfer of title to the instant shares in the name of the Plaintiffs on the register of shareholders. Therefore, the secondary title trust is null and void due to the lack of agreement between the parties on the title trust with respect to the instant shares. Therefore, there is no room to apply the provision on the deemed donation of title trust under the former Inheritance Tax and Gift Tax Act. (2) On December 2, 2013, the Defendant conducted a tax investigation, such as sending and investigating the instant company at the time of audit of the Busan Regional Tax Office at the time of Busan Regional Tax Office, by means of sending and investigating the document demanding specific prima facie evidence and materials on the change of title to the instant shares and the payment of stock
Article 81-4 of the Framework Act on National Taxes provides for prohibition of abuse of tax investigation authority.