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1. Of imposition of gift tax of KRW 728,251,030 against the Plaintiff on December 15, 2014, the principal tax of KRW 706,492,633 is 396.
Reasons
1. Details of the disposition;
A. The circumstances leading up to the previous title trust 1) A Co., Ltd. (former Co., Ltd.; hereinafter “Nonindicted Co., Ltd.”)
(2) Around 2004, D, a representative director of the non-party company, was transferred to KRW 11,041 per share of the non-party company owned by the non-party company E Co., Ltd. (hereinafter referred to as “E”), whichever was the representative director of the non-party company, to whom the head of the finance team of the non-party company was the head of the non-party company, held the 27,643 share (20%) and held the 41,465 share (30%) respectively in title to the plaintiff who was the head of the finance team of the non-party company, and held the 41,465 share (30%) in title to the non-party company, who was the managing director of the non-party company. The detailed statement on the situation of changes in stocks in the non-party company's business year
The shareholder’s basic change ratio (%) 69,108 50 69,108 0 D 46,915 3.94 22,193 G 508 G 22,193 G 22,193 193 F 41,465 465 41,465 30,465 27,64320 138,2160 138,2100 138,2160
B. On December 28, 2005, Nonparty Company issued 60,000 shares in total by means of a shareholder allotment. Of these, Nonparty Company’s shares owned in the name of the Plaintiff were allocated in the name of 12,00 shares equivalent to 20% of the Plaintiff’s shares (24,940 shares per share; hereinafter “instant shares”). As Nonparty Company’s shares owned in the name of the Plaintiff (i.e., 27,643 shares in previous title trust) led to 39,643 shares (i.e., 27,643 shares in previous title trust).
C. Around January 2007, the Plaintiff transferred 39,643 shares of the non-party company including the instant shares to D, and reported and paid transfer income tax. (2) around August 2010, the Defendant entered into an investigation into the Plaintiff’s tax investigation on the Plaintiff’s above transfer income tax report and concluded the investigation into the Plaintiff’s approval date. The Seoul Director of Seoul Regional Tax Office (the director of Seoul Regional Tax Office) conducted a regular audit on the Non-party company’s shares on August 201, and then deemed that the 39,643 shares of the non-party company were trusted to the Plaintiff.