증여세부과처분취소
1. As to the Plaintiff:
A. Gift tax of August 2, 2006 and KRW 58,173,000 as of January 9, 2012 and gift tax of December 31, 2006.
1. Details of the disposition;
A. B Co., Ltd. (hereinafter “B”) was a corporation established for the purpose of underwater construction business on August 29, 2003, and the Plaintiff was employed as an employee on October 12, 2004 and worked until June 2007. From July 2007, the Plaintiff retired on December 19, 2010 while serving in C.
B. From January 27, 2006 to March 31, 2009, the Plaintiff was registered in the register of shareholders as shareholders of B 21,000 shares (hereinafter “instant shares”).
C. As a result of the general corporate tax investigation conducted with respect to B, D Co., Ltd. (hereinafter “D”), E Co., Ltd. (hereinafter “E”), from 2006 to 208, the head of Busan Regional Tax Office: (a) deemed the actual owner of the instant shares as F to have held title trust to the Plaintiff; and (b) notified the Defendant of the assessment data by deeming it as the gift of the title trust property stipulated in Article 45-2 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 8828, Dec. 31, 2007; hereinafter “former Inheritance Tax and Gift Tax Act”) on October 17, 201, the head of Busan Regional Tax Office notified the Defendant of the disposition to dismiss the gift tax amount of KRW 471,293,226 on the Plaintiff; (c) received a request for adjudication from the Commissioner of Busan Regional Tax Tribunal for the revocation of the gift tax assessment on November 15, 2011; and (d) received a request for adjudication from the Commissioner of Busan Regional Tax Tribunal on March 25, 16.
E. Meanwhile, on October 15, 2013, the Defendant, while the instant lawsuit was pending, was above D.
(b) the gift tax as described in paragraph (3);