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. B Co., Ltd. wholly owned by the Plaintiff (hereinafter “the beneficiary corporation of this case”) is established around May 1987 and carries on the business of manufacturing main objects, wheelchairs, boats, etc.
B. Of KRW 877,115,312,198 in the business year sales revenue of the Plaintiff and the persons related to the fourth degree of relationship related to the Plaintiff and the fourth degree of relationship related to the Plaintiff, the D Group, the E Group’s affiliated companies, and their affiliated companies, the sales amounting to KRW 413,514,146,188 in total (47.14%) and then included KRW 44,024,792,792,715 in the operating income after the tax year.
C. The Defendant applied Article 45-3 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 11609, Jan. 1, 2013; hereinafter “former Inheritance Tax Act”) on the ground that the beneficiary corporation, which had a special relationship with the Plaintiff, made sales exceeding 30% of the total sales amount, determined and notified the Plaintiff of KRW 3,90,706,250 (including additional tax) of the gift tax on January 3, 2014.
(hereinafter “instant disposition”) D.
On February 26, 2014, the Plaintiff appealed and filed a tax appeal with the Tax Tribunal, but was dismissed on November 12, 2014.
[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 and 2 (including branch numbers; hereinafter the same shall apply), the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The Plaintiff’s assertion 1) The former Enforcement Decree of the Inheritance Tax and Gift Tax Act (amended by Presidential Decree No. 24358, Feb. 15, 2013; hereinafter “former Enforcement Decree of the Inheritance Tax and Gift Tax Act”).
Article 34-2(3)3 of the Enforcement Decree of the instant case (hereinafter “Enforcement Decree of the instant case”).
an enterprise group to which a beneficiary corporation belongs (referring to an enterprise group subject to limitations on mutual investment under Article 9 of the Monopoly Regulation and Fair Trade Act).
For the purposes of this subparagraph:
It excludes ‘an enterprise belonging to another enterprise group' from a special relation corporation, which is the opposite contractual party to a beneficiary corporation, as stipulated in Article 45-3(1) of the former Inheritance and Gift Tax Act.