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(영문) 청주지방법원 2015.08.27 2015구합10600
증여세등부과처분취소
Text

1. All plaintiffs' lawsuits are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

Reasons

1. Details of the disposition;

A. On June 19, 2009, the Plaintiffs drafted a share acquisition agreement with the Plaintiff as Plaintiff A, the assignee as Plaintiff B, and the transfer agent as KRW 55,00,00,00 with respect to shares issued by Cheongsu comprehensive architectural firm (hereinafter “Nonindicted Company”) holding by Plaintiff A (hereinafter “instant shares”). At that time, the Plaintiffs changed the shareholder’s name on the shareholder’s list of the instant shares from Plaintiff A to Plaintiff B.

B. On June 30, 2009, Plaintiff B reported to the Defendant on June 30, 2009, the sum of KRW 55,000,000 and KRW 3,956,044 in total of KRW 58,95,956,04 in exchange for the gift tax, and KRW 3,956,044 in total, which was donated to the Defendant by Nonparty C, the father of Plaintiff B. On September 16, 2009, Plaintiff A reported to the Defendant on September 16, 200, KRW 505,00 in securities transaction tax and KRW 0 in capital gains tax, respectively.

C. On October 2012, the Defendant: (a) confirmed that Plaintiff B paid KRW 70,00,000 to Plaintiff A with the purchase price of the instant shares; and (b) determined that the price was the price pursuant to Article 63(1)1(c) of the former Inheritance Tax and Gift Tax Act (amended by Act No. 9916, Jan. 1, 2010; hereinafter “former Inheritance Tax Act”); and (c) Article 54(1) of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act (amended by Presidential Decree No. 21641, Jul. 27, 2009); (c) determined that the appraised value pursuant to Article 63(1)1(c) of the former Inheritance Tax and Gift Tax Act (amended by Presidential Decree No. 21641, Jul. 27, 2009; and (c) imposed transfer income tax on Plaintiff B as KRW 818,839,970 on December 3, 2012.

Since then, the plaintiff A.

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