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1. As to the plaintiff: A.
The head of Sungdong Tax Office shall pay the gift tax (including additional taxes) equivalent to the gift tax (including the additional tax) paid in 2005, Nov. 3, 2014.
Reasons
1. Details of the disposition;
A. The Plaintiff is the head of Go B (hereinafter “the deceased”), and C is the mother of the Plaintiff as the wife of the Deceased, and D, E, and F are the relatives of C.
B. While the Deceased held the shares of G as a business proprietor of G Co., Ltd. (hereinafter “G”), he held the shares of G in title trust with C 90,000, D 31,33 weeks, E 15,889 shares, and F 33,34 shares.
Of the total shares of G 400,000 shares, 180,000 shares out of the remaining shares that were not trusted as above were owned by the deceased, 49,444 shares.
C. On September 22, 1995, the Deceased died, and on September 12, 1995, on September 12, 1995, 80,556 shares of G, owned by the Deceased, trusted in the name of 180,00 shares and D, E, and F (=31,33 shares 15,89 shares 33,334 shares) of each testamentary gift to the Plaintiff. D.
On March 14, 1996, after the death of the deceased, the Plaintiff and C confirmed that “C, D, E, and F” ownership of G shares was the Plaintiff.
E. On May 31, 2014, the director of the Seoul Regional Tax Office conducted a gift tax investigation against the Plaintiff on the Plaintiff on 400,000 shares issued in G, and confirmed the fact that the Plaintiff solely inherited shares held in title trust before the commencement of the inheritance, and that the Plaintiff did not transfer ownership in the name of the Plaintiff by December 31, 2004, while the Plaintiff did not transfer ownership in the name of the Plaintiff by December 31, 2004.
F. Accordingly, the director of the Seoul Regional Tax Office regards the shares of this case as shares of the former Inheritance Tax and Gift Tax Act (amended by Act No. 6780, Dec. 18, 2002; Act No. 7010, Dec. 30, 2003; hereinafter “former Inheritance Tax and Gift Tax Act”) as shares of the former Inheritance Tax and Gift Tax Act (amended by Act No. 7010, Dec. 30, 2003; hereinafter “former Inheritance Tax and Gift Tax Act”) and belongs to the date on which ownership was donated (the date on which ownership was acquired pursuant to Article 9 of the Addenda of the former Inheritance Tax and Gift Tax Act).