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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. The Plaintiff is the major shareholder (share ratio: 41%) and the representative director of the Company B (hereinafter “instant Company”) with the aim of civil engineering, construction, engineering and technology service, etc. established on August 6, 2002.
B. On April 10, 2006, the Plaintiff sold 3,600 shares out of 15,000 shares to C working for the head of the ground business division of the instant company as its own director at KRW 5,000 per share, and D also sold 3,600 shares out of 15,00 shares to C on the same day, and C acquired 7,20 shares out of 6% of the total shares issued by the instant company.
C. On July 23, 2008, the instant company issued equal shares with 5,000 won per share (the total issued shares before capital increase: 120,000 shares, and the total issued shares after capital increase: 130,000 shares), and C additionally acquired 600 shares of the instant company according to its equity ratio.
C, on March 14, 2010, retired from office as the vice president of E Company, and retired from office on March 17, 2010, and on May 1, 2010, transferred 3,900 shares of the shares of the said Company (hereinafter “instant shares”) to the Plaintiff at KRW 5,000 per share (hereinafter “instant transfer”).
E. On July 1, 2015, the Defendant assessed the Plaintiff as KRW 110,313 (total amount of KRW 430,220,700) per share in accordance with the supplementary evaluation methods under the former Inheritance Tax and Gift Tax Act (amended by Act No. 10411, Dec. 27, 2010; hereinafter “former Inheritance Tax Act”) and imposed a disposition imposing gift tax on the Plaintiff (including additional tax) pursuant to Article 35(1) of the former Inheritance Tax and Gift Tax Act by deeming that the Plaintiff acquired the instant shares at a low price from C, a person with a special relationship, on the following grounds:
F. Accordingly, the Plaintiff’s disposition of this case to the Tax Tribunal on September 21, 2015.