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(영문) 수원지방법원 2015.05.12 2014구합50218

증여세부과처분취소

Text

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Details of the disposition;

A. On January 5, 200, the Plaintiff acquired 17,000 shares of non-listed shares of B Co., Ltd. (hereinafter “instant company”) from C on January 5, 2007, 7,000 shares from D on the 20th of the same month, and 13,000 shares from E on the 31st of the same month, and 37,000 shares in total from E on the 31st of the same month, respectively, in KRW 10,00 shares per share

(hereinafter referred to as “the total shares acquired by the Plaintiff”) of this case. (b)

On October 2, 2012: (i) the Defendant has conducted an investigation on the change of shares 】 00 won per share of 10 = 600 won [=100 won per share of 200,300 won per share of 300,300 won per share of 600,300 won per share of 600,300 won per share of 2007,300 won per share of 606,306,300 won per share of value of donated shares under the former Enforcement Decree of the Inheritance Tax and Gift Tax Act (amended by Presidential Decree No. 19899, Feb. 28, 2007); (ii)