Gwangju District Court-2014-Gu Partnership-410 (2014.09.04)

The early appellate court 2013 Mine4350

The cancellation of a contract for sales of non-performance can not be deemed to have received the money.

Since the cancellation of the sales contract for unlisted stocks due to nonperformance cannot be recognized because the transfer price was paid to the transferor from the corporation's account, it is reasonable to impose capital gains tax by applying the regulations of wrongful calculation based on low-price transfer between related parties.

Article 167 (3) of the Enforcement Decree of the Income Tax Act

2014Nu6295 Revocation of Disposition of Imposing capital gains tax

AA

00. Head of tax office

Gwangju District Court Decision 2014Guhap410 decided September 4, 2014

January 8, 2015

January 22, 2015

(as shown in the judgment of the first instance)

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The transfer income tax reverted to the Plaintiff in September 5, 2013 by the Defendant against the Plaintiff on September 5, 2013

43,476,780 won and local income tax of KRW 4,347,670 shall be revoked.

1. Quotation of judgment of the first instance;

The reasoning for the court's explanation on this case is as follows, and the reasoning for the court's explanation is as stated in the reasoning of the court of first instance (including attached Table 1 and attached statutes), and it is just as stated in Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act, except for adding the judgment on the plaintiff's argument in the court of first instance under Paragraph (2) below.

[Attachment]

o The second page "65,00 shares" shall be deemed "6,500 shares".

o The (b) Section 13 and 14 of the 6th 14th am "the fact that the entry of a change in the register of shareholders from the plaintiff to B is deemed to have been made before the last deposit of the above money," and " April 3, 2013" in the 14th am ". 3, 2012" and " March 10, 2013" in the 15th am ". 10, 2012."

o Under 7th below, third, a blood relative within the sixth degree pursuant to Article 1-2 (1) 1 of the Enforcement Decree of the Framework Act on National Taxes in accordance with Article 1-2 (1) 2 of the Enforcement Decree of the Framework Act on National Taxes.

The relatives within the fourth degree of relationship shall be considered as relatives within the fourth degree of relationship.

o The 10th "income accruing from the transfer of assets in transfer income" in Article 4 (1) 3 of the Income Tax Act shall be changed into "transfer income".

o The term "blood relatives within the sixth degree of relationship within the fourth degree of relationship within the fourth degree of relationship" in the first instance of the Twelve. 2. Additional determination

A. The plaintiff's assertion

The Plaintiff received approximately KRW 300 million deposited from the account of the instant corporation to the Plaintiff’s account as the representative director of the instant corporation and received KRW 2 million monthly living expenses of KRW 2,00,000,000 per month until the existence of the instant corporation, and KRW 31,500,000,000 in total, including KRW 31,500,000,000,000 in shares and KRW 31,500,000,000,000, and did not receive the transfer proceeds of the instant shares.

B. Determination

On the other hand, according to the witness CCC’s testimony as shown in the plaintiff’s above argument, "it is known that it would be about one billion won to know about about 1 billion won, but it would not be properly known about the detailed contents." Considering the above all circumstances, the above statement alone is insufficient to reverse that the stock transfer contract of this case is subject to rejection of unfair calculation. Thus, the plaintiff’s above assertion is without merit.

3. Conclusion

Therefore, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.