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 March 3, 2014 and December 30, 2014, the Plaintiff prepared a sales contract with a stock company B and C (hereinafter “C”) to acquire a total of 93,000 shares of D (hereinafter “D”) (hereinafter “instant shares”), and the details thereof are as listed below.
(Units: Shares and KRW 54,800,096 on March 3, 2014 on December 30, 2014, Plaintiff D 18,200 on December 30, 2014, Plaintiff D 18,200 on December 30, 2014, and Plaintiff D 54,800 1,096
B. Since then, B and C reported securities transaction tax following the transfer of the instant shares, as seen above, and D declared that the shareholder was changed from B and C to the Plaintiff at the time of filing a corporate tax return in 2014, the list of changes in stocks, etc. was stated in B and C.
C. Considering that the Plaintiff acquired the instant shares from B and C at a price lower than the market price, the Defendant conducted a tax investigation with respect to the Plaintiff from September 19, 2016 to November 18 of the same year.
On January 19, 2017, based on the results of the above tax investigation, the Defendant prepared a sales contract to acquire the shares of this case with B and C, but in fact, there was no fact that the Plaintiff paid the purchase price, and there was no funds to pay the purchase price of high shares, and deemed that the shares of this case owned by B and C were held under title trust in close relationship with B and C, the Defendant issued a notice of decision on KRW 974,858,150 (hereinafter “instant disposition”).
E. The Plaintiff dissatisfied with the instant disposition and filed an objection against the Defendant on April 7, 2017. However, the Defendant rendered a decision to dismiss the Plaintiff’s objection on May 23, 2017, and the Plaintiff filed a request for examination with the National Tax Service on August 23, 2017, but the National Tax Service rendered a decision to dismiss the Plaintiff’s request for examination on October 31, 2017.
【Legal basis for recognition】