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(영문) 서울고등법원 2015. 12. 23. 선고 2015누32843 판결
증여세 과세표준을 신고하지 아니한 것에 대한 정당한 사유에 해당하지 아니함.[국승]
Case Number of the immediately preceding lawsuit

Seoul Administrative Court 2013Guhap25061 ( December 23, 2014)

Case Number of the previous trial

Tax Tribunal 2013Seoul Northern272 ( July 12, 2013)

Title

It does not constitute justifiable grounds for not reporting the gift tax base.

Summary

The issue of this case’s capital increase with rights does not exist under the third party allocation method, and since there is a difference between the publication date and the payment date of stock price, it cannot be deemed that there exists a justifiable reason for not reporting.

Related statutes

Article 48 of the Framework Act on National Taxes: Public offering and sale of securities under Article 2-4 of the Enforcement Decree of the Securities and Exchange Act which donated profits from capital increase under Article 39 of the Inheritance Tax

Cases

Seoul High Court 2015Nu32843 Revocation of Disposition Imposing Gift Tax

Plaintiff and appellant

BOO

Defendant, Appellant

Head of Yeongdeungpo Tax Office

Judgment of the first instance court

December 23, 2014

Conclusion of Pleadings

July 22, 2015

Imposition of Judgment

December 23, 2015

Text

1. The plaintiff's appeal is dismissed.

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

the Gu Office's place of service and place of service

1. Purport of claim

The Defendant’s disposition of imposition of KRW 122,464,190 (including additional tax) on the Plaintiff on April 16, 2013 shall be revoked.

2. Purport of appeal

Of the judgment of the court of first instance, the part against the plaintiff falling under the order to revoke the below shall be revoked.In the disposition of imposition of KRW 122,464,190 (including additional tax) of the gift tax of April 16, 2013 by the defendant against the plaintiff on April 16, 2013, the part against the defendant shall be revoked.

Reasons

1. Quotation of judgment of the first instance;

The reasoning of this court's decision is as follows: (a) it is the first instance court's reasoning, with the exception of adding "No. 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act" to "No. 3) the issue of this case's capital increase by the method of allocation to a third party does not exist; and (b) the issue of capital increase by the method of public disclosure and payment of stock price corresponds to the date of public announcement, so it cannot be deemed that there is a comparison of opinion

2. Conclusion

The judgment of the first instance is justifiable. The plaintiff's appeal is dismissed.

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