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 Co., Ltd. (hereinafter “B”) is a company established on January 4, 1994 and engaged in construction design and supervision, building appraisal, building appraisal, construction supervision, civil construction, construction execution, etc.
B. Around 2011, B’s shareholders were as indicated in the following table. From among the shareholders of B, the Plaintiff acquired shares 1,739 shares from C on June 23, 201 (hereinafter “instant shares”) in KRW 46,003 per share.
D 24,204 40.34 The number of shareholder shares shall be 60,000 (unit: State, %) 60,000 for the aggregate of 4,364.27 C 1,739 1,4712.42 F 8,162 13.64 G 5,782 9.60 A 5,454 9.09 H 4,364 7.27 C 1,739 2.9 1,4712.45
C. The Daejeon regional tax office conducted an investigation of changes in stocks B and assessed the market price of the instant stocks at KRW 472,195 per week according to the supplementary evaluation method pursuant to Articles 60(3) and 63(1)1(c) of the former Inheritance Tax and Gift Tax Act (amended by Act No. 10854, Jul. 14, 201; hereinafter “former Inheritance Tax Act”), and Articles 54(1), 54(2), (5), and 55, and 56(1)1, (2), and (3) of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act (amended by Presidential Decree No. 23040, Jul. 25, 2011; hereinafter the same shall apply) on the difference between the Plaintiff and the Plaintiff by deeming that the transfer price of the instant stocks was at a price substantially lower than the market price, but no justifiable reason exists to deem that the transfer price of the instant stocks was at a different price.
Accordingly, on December 5, 2013, the Plaintiff filed a request for pre-assessment review with the Director of the Daejeon Regional Tax Office. However, on February 13, 2014, the non-adopted decision was made, and the Defendant decided and notified the Plaintiff of KRW 114,224,520 of gift tax on March 3, 2014.
(hereinafter “instant disposition”) e.
On April 28, 2014, the Plaintiff appealed and filed an appeal with the Director of the Tax Tribunal for adjudication on April 28, 2014. However, the said request on October 22, 2014.