(심리불속행) 수증재산가액에 대한 법인세 납부와 무관하게 주주 등이 얻은 이익에 대해 구 상증세법 제41조에 근거한 증여세 과세 가능[국승]
Seoul High Court-2017-Nu-84152 (No. 16, 2018)
(C) It is possible to levy gift tax based on Article 41 of the former Inheritance Tax and Gift Tax Act for the benefit of shareholders, etc. regardless of the payment of the corporate tax on the value of the received property.
As long as the Plaintiff’s father’s donation of real estate to the company of this case, which holds stocks of 50% or more by the Plaintiffs, falls under Article 41 of the former Inheritance Tax and Gift Tax Act, it cannot be deemed that the Plaintiff’s father is excluded from the taxation subject to gift tax
Article 2 of the Inheritance Tax and Gift Tax Act
2018Du47356 Revocation of Disposition of Gift Tax Imposition
AA and 2
BB Head of tax office et al.
Seoul High Court Decision 2017Nu84152 Decided May 16, 2018
All appeals are dismissed.
The costs of appeal are assessed against the plaintiffs.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent