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. On December 29, 2003, the Plaintiff received 20,000 shares issued by Nonparty Company B (hereinafter “the shares issued by Nonparty Company”) as its executive officers, from Nonparty C, who fell under the largest shareholder, etc. of Nonparty Company, pursuant to Article 41-3(1) of the former Inheritance Tax and Gift Tax Act (amended by Act No. 9916, Jan. 1, 2010; hereinafter “the Inheritance and Gift Tax Act”).
B. On October 5, 2004, November 5, 2004, and December 22, 2005, the non-party company offered capital increase on three occasions on December 22, 2005. In each of the above capital increase, the Plaintiff acquired KRW 30,000 per share (hereinafter “instant new shares”) in total, each of 10,000 shares that it owns.
After that, the shares of the non-party company were listed on January 25, 2008 to the KOSDAQ market.
C. The Busan regional tax office conducted an integrated investigation with respect to the non-party company from August 10, 2009 to September 30, 2009, and imposed gift tax on the Plaintiff on the profits of KRW 2,525,000,000 from the initial stock listing of 20,000, but did not impose gift tax on the profits from the listing of the instant shares for consideration.
On January 25, 2010, the Board of Audit and Inspection issued a request to audit the business affairs of Busan Regional Tax Office to levy KRW 3,944,200,000 from the listing of the instant new stocks for consideration. On July 5, 2010, the Defendant imposed a gift tax of KRW 2,113,605,780 (including additional tax of KRW 616,505,780) on the Plaintiff as the value of donated profits.
(hereinafter “instant disposition”) e.
On September 17, 2010, the Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal, but the Tax Tribunal dismissed the decision on June 29, 201.
[Ground of recognition] Facts without dispute, Gap evidence 1, 2, Eul evidence 1 to 3 (including paper numbers; hereinafter the same shall apply), the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The plaintiff.