증여세등부과처분취소
1. On July 1, 2011, the Defendant imposed a gift tax of KRW 144,752,720 (including additional tax of KRW 62,328,897) on the Plaintiff.
1. Details of the disposition;
A. At the time of January 2006, B held 5,000 shares issued by C Co., Ltd. (hereinafter “instant company”) which is an unlisted corporation (hereinafter “instant company”) (100% of the total number of shares issued).
B. On February 27, 2006, B transferred 4,182 shares issued by the instant company (hereinafter “instant shares”) to eight persons including the Plaintiff, etc. (hereinafter “Plaintiff, etc.”) who are specially related parties as follows: (a) the total amount of shares issued by the instant company was KRW 10,000 per share with face value.
The transfer value of shares with respect to the name of gender shall be 548,488,480,000 for the Plaintiff or 817 8,170,000 for the transfer value of shares with respect to the name of sex 391 3,910,00 for the " 3913,910,000 for the 3913,910,000 for the 3913,910,000 for the 3913,910,000 for the 5485,480,000 for the 5480,000 for the 5480,000 for the 5480,000 for the 5480,480,000 for the 5480,480,000 for the 10,000 for the aggregate of 484,1982,684,2084
C. On February 28, 2006, L, which is a lighting part B, donated to the instant company a building of 2,112 square meters and 3 stories on land in Gwanak-gu, Seoul Special Metropolitan City (hereinafter “instant real estate”). On March 3, 2006, L, which is a lighting part of B, donated the instant real estate to the company, and the ownership transfer registration was made in the name of the instant company.
The instant company: (a) included KRW 6,379,127,750 in the gross income as to the donation of the instant real estate from L; and (b) reported and paid KRW 1,567,90,230 in corporate tax in 2006.
E. On April 201, the director of the Seoul Regional Tax Office imposed transfer income tax on B by applying the provision regarding the wrongful calculation book according to the transfer of unlisted stocks among the related parties with respect to the transfer of the instant shares, and deeming the difference between the transfer value of the instant shares and the value calculated by the supplementary assessment method as the gift profit from the transfer at a low price, and imposes gift tax on the Plaintiff, etc. who is the transferee. The Plaintiff due to the donation of the instant real estate by the instant company.