증여세부과처분취소
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The grounds of appeal are examined.
1. As to the ground of appeal No. 1, this part of the ground of appeal is erroneous in the misapprehension of legal principles or erroneous in finding that the court below did not have any evidence to acknowledge the allegation, although the transfer of the first and second stocks of this case was made by stealing all names.
In conclusion, this is merely an error of the selection of evidence or fact-finding, which belongs to the lower court’s exclusive jurisdiction, and thus cannot be a legitimate ground for appeal. Furthermore, even if the lower court’s fact-finding is examined in light of the record, it did not err by exceeding the bounds of the principle of free evaluation
2. As to the grounds of appeal Nos. 2 and 3
A. Article 45-2(1)1 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 9916, Jan. 1, 2010; hereinafter “former Inheritance Tax Act”) provides that “Where any property is registered, etc. in the name of another person or any ownership is not transferred in the name of the actual owner who acquired the ownership without any purpose of evading taxes,” deemed donation under the main sentence shall be excluded. Paragraph (2) of the same Article provides that where any property is registered, etc. in the name of another person, etc., it shall be presumed that the purpose of tax evasion exists.
B. citing the reasoning of the judgment of the court of first instance, the court below cited the following facts: ① D purchased 161,400 shares of B from the representative director and the controlling shareholder of B Co., Ltd. (hereinafter “B”) on December 18, 2007 (hereinafter “B”), and thereafter, on January 20, 2008, 8, 81,670 shares issued in the name of G, 33,030 shares, and 23,340 shares, respectively, under the name of H, 23,340 shares, each of which was opened in the name of the Plaintiff and I (hereinafter “1 shares”), ② A issued new shares with capital increase issued on May 2, 2008 under the name of G, H, I, and the Plaintiff, thereby additionally became a transfer agent of new shares 11,670 shares (hereinafter “2 shares”).