증여세등부과처분취소
1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
1. Details of the disposition;
A. Plaintiff A was an internal director of each stock company E (hereinafter “E”) from March 28, 2011 to March 28, 2014; Plaintiff B and C from March 28, 2011 to March 28, 2013; Plaintiff D is an internal director of E from March 31, 2009 to March 31, 2009.
B. Around May 31, 2011, and March 29, 2011, F, a representative director of E and a major shareholder (93.18%) transferred 12,300 shares of E to Plaintiff A, B, and C, respectively, at KRW 10,00 per share, and the securities transaction tax was reported and paid around that time.
In addition, on November 12, 2012, F transferred 10,005 shares E to D at KRW 10,000 per share on the same day, and F reported securities transaction tax and paid it around that time.
(hereinafter “transfer of each of the instant shares”) C.
From June 12, 2013 to July 23, 2013, the Seoul Regional Tax Office: (a) obtained a written confirmation of the change of shares in E in 2011 and 2012 from the date of June 12, 2013 to the date of July 23, 2013; and (b) obtained a vindication from the Plaintiffs that each of the instant shares transfer was conducted without any consideration, and (c) completed the reporting and payment procedure after the deadline for gift tax of KRW 336,00,000 to the Plaintiffs
Then, on November 1, 2013, the Defendants, who did not pay gift tax with respect to the transfer of shares of this case, determined and notified the Plaintiffs of gift tax and additional tax on the following grounds that each share transfer of this case constitutes gift.
(2) Each of the gift taxes and the additional taxes on the Plaintiff’s gift tax in this case (hereinafter “each of the gift taxes and the additional taxes on the Plaintiff’s gift tax in this case”). The disposition authority shall have the head of the Nowon-gu Tax Office of Korea of KRW 53,576,240,240,13,710,710,529 KRW 35,141,025 KRW 21,430,430,496 KRW 13,710,529 KRW 35,529 KRW 35,141,025,240, KRW 21,430,496 KRW 13,710,529 KRW 35,141,025, KRW 94,982, KRW 207,979, KRW 94,929, KRW 929, KRW 936,364,3635,2364,25
E. The Plaintiffs appealed and filed an appeal with the Tax Tribunal on November 21, 2013, but the said appeal on April 22, 2014.