양도소득세경정거부처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. The purchaser's purchase price Nos. 20,000 1,000 1,000 1,000,000,000,000 22010 KIF-US Investment Association 40,000 1,000 2010 KIF-US Investment Association 20,000 50,000 500,000 for future venture investment (ju) 20,000 40,000 40,000 for 2010 KIF-NUIT investment association specialized in 1,000,000 60,50,000 1,000 30,000 30,000 30,500,000
A. On May 11, 2012, the Plaintiff entered into a share purchase contract to transfer 200,000 shares of a non-listed corporation B (hereinafter “instant shares”) owned by the Plaintiff to a total of KRW 5 billion (hereinafter “instant contract”). On June 4, 2012, the Plaintiff reported and paid KRW 487,250,000, capital gains tax for the year 2012 on the instant shares transfer.
B. On March 20, 2014, the Plaintiff filed a claim for correction to the effect that, in a case where the instant shares are not listed on the Stock Exchange, the purchaser was included in the instant contract, and that the purchaser returned all the purchase price of the instant shares to the purchaser on the grounds that the said condition was not fulfilled.
C. On April 8, 2014, the Defendant notified the Plaintiff of the refusal of the Plaintiff’s request for correction (hereinafter “instant disposition”) on the ground that even if the Plaintiff re-purchases the instant shares pursuant to the special agreement for repurchase after transferring the shares, it cannot be deemed that the sales contract did not have any effect from the beginning.
The Plaintiff appealed and filed an appeal with the Tax Tribunal on June 16, 2014, but was dismissed on December 3, 2014.
[Ground of recognition] The fact that there has been no dispute, Gap's 1 through 3 (including family numbers, hereinafter the same shall apply), 7, Eul's 1, and the purport of the whole pleadings
2. The instant disposition is made.