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 Tax evasion 1) C Co., Ltd. (hereinafter “C”).
) The Gangnam-gu Seoul Metropolitan Government and E, and the third underground floors above and ten floors above ground (hereinafter referred to as “instant real estate” in combination with land and buildings).
B) A company owned and run the real estate leasing business. B was employed as the representative director of C until October 12, 201, and 47,520 shares issued by C as of October 2008 (79.2%) B and the remainder of 12,480 shares (20.8%) were owned by F, respectively. B around May 2008, around 2008, requested that G, who was introduced by the land owner, would be liable to pay taxes exceeding KRW 40 billion if the instant real estate was donated to his child, to prepare a plan for tax saving.
G, together with H and I as a certified public accountant, planned and proposed a plan to donate the instant real estate to his children without paying taxes (hereinafter referred to as “oral franchise”), and B decided to accept and implement it. The details of the franchise are as follows:
In the Republic of Korea, when the gift tax base exceeds KRW 3 billion, approximately 50% of the excess portion is to be paid, but Hong Kong does not impose income tax or gift tax on stock transfer. Using the fact that the real estate of this case was loaned from the bank as collateral by the bank and invested in the Chinese steel company through Hong Kong Pucom in the Hong Kong, as if it were to have incurred investment losses after several months, 4.5 billion out of the above funds were to be recovered as liquidation amount. The remaining amount is to be changed to C by establishing a foreign corporation that is a Pucomer in Hong Kong, which is to obtain more than 1/2 of the stocks of this corporation and to acquire more than 1/2 of the stocks of this corporation through the corporation, and then changing to C as a foreign-capital invested company. The above foreign corporation’s children from Hong Kong where no gift tax is imposed are to be imposed.