주식이동상황명세서가 제출된 이상 증여로 추정하는 것임[국승]
Seoul Administrative Court 2010Guhap8331 (Law No. 16, 2010)
Seocho 209west 2970 ( November 20, 2009)
It is presumed that a donation will be presumed as long as the detailed statement of stock transfer is submitted.
It is presumed that there was no stock donation contract, and that there was no change of entry, so long as a detailed statement of stock transfer that the stock was acquired is submitted, it will be presumed as a gift
2010Nu34790 Revocation of Disposition of Imposition of Gift Tax
Ma-○
○ Head of tax office
Seoul Administrative Court Decision 2010Guhap8331 Decided September 16, 2010
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The disposition of imposition of gift tax of KRW 259,621,600 against the plaintiff on May 6, 2009 by the defendant shall be revoked.
1. Quotation of judgment of the first instance;
The reasoning for the court’s explanation on this case is as stated in the reasoning of the judgment of the first instance except for the following additional parts among the written judgment of the first instance. Thus, it is acceptable to accept this as it is in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
O Additional Judgment
“The Plaintiff asserts to the effect that even if there was a sale and purchase transaction of the instant shares, such as the statement on changes in stocks, etc., between the Plaintiff and the Party A, it constitutes a donation of profits from a low-price transfer as stipulated in Article 35 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 7010, Dec. 30, 2003) and the amount equivalent to the difference between KRW 75,075,00,00 and the market value of the instant shares as the donation of the amount equivalent to the profits prescribed by the Presidential Decree, the Plaintiff is deemed to bear gift tax only
The donation of profits from the transfer at a low price under Article 35 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 7010 of Dec. 30, 2003) shall be deemed as the donation price in the case where the property is acquired from a person having a special relationship at a price lower than the market price, and the difference between the market price and the price shall be deemed as the donation price. The fact that the Plaintiff received the shares of this case and the Plaintiff did not pay the price for the shares, such as the purchase price of the shares, as stated in the Detailed Statement on Change in Stocks, etc. is as seen earlier. Therefore, the difference between the market
The plaintiff's above assertion is without merit.
2. Conclusion
Therefore, the plaintiff's claim is dismissed as it is without merit, and the judgment of the court of first instance is just as it is concluded, and the plaintiff's appeal is dismissed. It is so decided as per Disposition.