수혜법인과 특수관계법인은 완전지배법인 관계에 해당함[국패]
Seoul Administrative Court-2015-Gu Partnership-64893 ( November 20, 2015)
The recipient corporation and the related corporation are in the relationship of the complete controlling corporation.
Since the beneficiary corporation and the related corporation fall under the nominal trust shares, they are not subject to the regulation on deemed donation of profits through transactions with the related corporation.
Deemed donation of profits through transactions with a specially related corporation under Article 45-3 of the Inheritance Tax and Gift Tax Act;
2015Nu70739 Revocation of Disposition rejecting to correct gift tax
AA
The director of the tax office
May 26, 2016
June 9, 2016
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
1. Purport of claim
The Defendant’s disposition of refusal to correct gift tax against the Plaintiff on November 6, 2014 is revoked.
2. Purport of appeal
The judgment of the first instance is revoked. The plaintiff's claim is dismissed.
1. Quotation of judgment of the first instance;
The reasoning of this court's judgment is as follows, and thus, it is accepted by Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.
Then, according to the evidence No. 1-1, No. 4-2, and No. 5 of the first instance court ruling, the beneficiary corporation consistently stated that "the beneficiary corporation was paying dividends to the earned surplus of No. 2010 and No. 201, and the witness 00 has returned to the plaintiff with the approval of No. 2 of the beneficiary corporation in the first instance court."
2. Conclusion
If so, the decision of the first instance court is legitimate, and the defendant's appeal is dismissed as it is without merit.