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1. The Defendant’s penalty tax of KRW 1,531,301,80 on the gift of December 31, 2009 against the Plaintiff on August 13, 2012.
Reasons
1. Details of the disposition;
A. On June 5, 2008, the Plaintiff, a public-service foundation, has been holding 32,00 shares of A Co., Ltd. (hereinafter “instant company”) with 32,00 shares (10% shares) contributed.
B. On August 19, 2009, the instant company passed a resolution to reduce the capital through a special resolution of the general meeting of shareholders on August 24, 2009. On August 24, 2009, the instant company retired 57,040 shares owned by Nonparty C, 94,595 shares owned by Nonparty D, and 14,585 shares owned by Nonparty D from among the shareholders of the instant company. On August 28, 2009, the instant company conducted an unequal capital reduction (hereinafter “instant capital reduction”). The shares ratio of the instant company owned by the Plaintiff increased from 10% to 20.81% due to the instant capital reduction.
(5) The capital reduction of this case is as follows. The ratio of shares is changed as follows. The number of shares held before and after the capital reduction of this case, the number of shares held (%) E 47,200 14.75 - 47,200 B 11,626 34.89 57,040 54,586 35.50 C 109,974 34.374,595 19, 379 0.0 D 19, 2006.0 D 14,585 14,685 4,615 32,000 - 32,000 - 32,000 - 32,008 16,008 - 109,974.374,595 15, 379 0.0 D 19,200
C. From January 26, 2012 to February 22, 2012, the Board of Audit and Inspection (hereinafter “Audit and Inspection of the Seoul Regional Tax Office”) demanded the head of the Seoul Regional Tax Office to correct the Plaintiff’s taxation on the facts held in excess of 5% of the total shares issued by the instant corporation. Upon receipt of the notification from the head of the Seoul Regional Tax Office, the Defendant shall be subject to the application of Article 48(1) of the former Inheritance Tax and Gift Tax Act (amended by Act No. 9916, Jan. 1, 2010; hereinafter “Gift”), Article 37(1)3 of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act (amended by Presidential Decree No. 22042, Feb. 18, 2010; hereinafter “Enforcement Decree of the Inheritance Tax and Gift Tax Act”).