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 18, 2007, C as the representative director and the controlling shareholder of B Co., Ltd. (hereinafter “B”) sold a total of 161,400 shares B of C, E, and F (i.e., 132,00 shares E E 24,000 shares) to KRW 2,600,154,000 (16,110 won per share), and the transferee’s name was written a sales contract in G at D’s request.
However, on January 20, 2008, 23,340 shares were transferred in the name of G in the name of 81,690 shares, H, 33,030 shares, and 23,340 shares, respectively, in the name of the plaintiff and I.
(hereinafter referred to as “instant 1 shares”) 23,340 shares, which are opened in the name of the Plaintiff. (b)
After that, B conducted capital increase with consideration on May 2, 2008, and as a result, G was allocated 40,845 shares in the name of G, 16,515 shares in the name of H, and 11,670 shares in the name of the Plaintiff and I, respectively, and changed the title as they were.
(hereinafter referred to as “instant 2 shares”) 11,670 shares allocated to the Plaintiff and opened.
From June 24, 2011 to September 24, 2011, the director of the Central District Tax Office: (a) conducted an investigation into the source of funds related to the change in B shares (hereinafter “instant investigation”); (b) as a result, the actual owner of the instant Nos. 1 and 2 shares is D; and (c) considered D as a title trust of the instant Nos. 1 and 2 shares to the Plaintiff, and (d) notified the Defendant of the gift tax assessment data on October 7, 201.
On September 5, 2012, the Defendant determined and notified the Plaintiff of the aggregate of KRW 95,734,050, and KRW 41,520,510, and KRW 137,254,560, in accordance with the gift tax assessment data as of January 20, 208.
(hereinafter “instant disposition”) e.
On October 24, 2012, the Plaintiff appealed to the Tax Tribunal. However, the said claim was dismissed on December 31, 2012.
[Ground for Recognition: Facts without dispute, evidence Nos. 2-1, 2-2, evidence No. 6-2, evidence No. 1-1, 2-2, and evidence Nos. 2 and 3, and purport of the whole pleadings]
2. Whether the instant disposition is lawful
A. The plaintiff.