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(영문) 서울행정법원 2014.11.25 2014구합52558
증여세등부과처분취소
Text

1. On February 1, 2012, listed in [Attachment 1] Nos. 2 and 3, which the director of Gangnam-gu Tax Office issued against Plaintiff B and C.

Reasons

1. Details of the disposition;

A. As of December 31, 2003, Plaintiff A and Plaintiff B owned 3,042 shares issued by E (60.84%) as of December 31, 2003, and 235 shares (4.07% of the total number of issued shares).

H Co., Ltd. (hereinafter “H”) is a company that runs a building management business and a golf car lending business within a golf club, and the representative director is the Plaintiff, and as of December 31, 2003, Plaintiff B owned 4,800 shares (96% of the total number of shares issued) of H and 200 shares (4% of the total number of shares issued) respectively.

On the other hand, Plaintiff B is the children of Plaintiff A, and Plaintiff C is the children of Plaintiff B.

B. On August 25, 2004, Plaintiff C received 150 shares from Plaintiff A, and 400 shares from Plaintiff B on September 3, 2004, respectively. Accordingly, Plaintiff B’s shares were 88% of the issued shares, Plaintiff C’s 11%, and Plaintiff A owned 1% respectively.

C. From November 26, 2004 to February 27, 2010, Plaintiff A and G donated KRW 665,00,000 in cash (hereinafter “the instant cash”) to H as follows (hereinafter “the instant stock and the instant cash donation”). From November 26, 2004 to February 27, 201, Plaintiff A and G donated KRW 665,00 in cash (hereinafter “the instant donation”). The Plaintiff B’s assistance in the Plaintiff B, as follows:

(Unit: 26 November 26, 2004, relation with Plaintiff B with the increased value of assets per share of the number of donated goods on the donation date of KRW 35,29,831,2727,010,348,920 - I cash on January 12, 2005 - 4,000,000 - 33,153,153,2943, 315, 329, 400 on March 15, 2005 - 203,06, 205, 207, 208, 206, 305, 206, 305, 206, 207, 35, 78, 294, 206, 200, 35, 378, 278, 294, 25, 294

D. H is the instant shares.

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