양도소득세등부과처분취소
1. All of the plaintiff's claims are dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Details of the disposition
The Plaintiff’s mother, B, C, and D, the Plaintiff’s model, owned the shares of E Co., Ltd. (hereinafter “Nonindicted Co., Ltd.”), a stock-listed corporation, totaling KRW 17,157,150,000 (hereinafter “Nonindicted Co., Ltd.”) as of the end of 201, totaling KRW 14,593,615,00 (the Plaintiff’s share owned by the Plaintiff among them) as of the end of 2012, totaling KRW 2,74,950,00 (the share owned by the Plaintiff among them).
On June 30, 2015, the Plaintiff reported and paid capital gains tax of KRW 185,413,730 on June 30, 2015 on the shares transferred to Nonparty Company for the year 2012 after transferring 3,510 shares and 7,317 shares in its possession in the year 2012, but did not report capital gains tax on the shares transferred for the year 2013.
Pursuant to Article 94(1)3 (a) of the Income Tax Act and Article 157(4)2 of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 24356, Feb. 15, 2013), the head of Gangnam Tax Office determined that the Plaintiff’s transfer falls under a major shareholder of a stock-listed corporation specified as subject to capital gains tax, on the ground that the total market value of Non-Party Company’s shares owned by the Plaintiff, B, C, and D is at least ten billion won or five billion won on the ground that the special relationship under Article 1-2(1) of the Enforcement Decree of the Framework Act
Accordingly, the head of Gangnam-gu Tax Office deemed that there was an error in the calculation of acquisition value with respect to the shares transferred in 2012. On September 22, 2015, the head of Gangnam-gu Tax Office determined capital gains tax on the shares transferred in 2013 and notified the Plaintiff of the correction of KRW 19,125,060, capital gains tax for the year 2012, and capital gains tax for the year 2013 403,658,990 as stated in the attached disposition No. 1. Accordingly, on September 22, 2015, the head of Gangnam-gu notified the Plaintiff of KRW 1,912,50, local income tax for the capital gains tax for the year 2012, KRW 40,365,880 for the capital gains tax for the year 2013, as stated in the attached disposition No. 1.
(hereinafter referred to as “instant disposition”). E.