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(영문) 부산지방법원 2020.02.07 2018구합25586
양도소득세부과처분취소
Text

1. The instant lawsuit shall be dismissed.

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

Reasons

Details of the disposition

The status B Co., Ltd. (hereinafter referred to as “B”) is a legal entity established on December 10, 1981 with the purposes of export and import business, new products parts, and finished products manufacture and sales business, and C is a founder and a representative of B.

The deceased D (hereinafter referred to as “D”) was in office as an executive in B and retired on April 2015, and died on March 8, 2016, and the Plaintiff is the spouse of D.

D, while serving in B prior to the death, acquired shares 1,500 shares B on December 14, 1999, and held 2,063 shares with shares issued on December 24, 199 by acquiring 563 shares with shares issued on December 24, 199.

D On April 2, 2015, D reported and paid KRW 1,19,219,219,373,00,000, which deducted the acquisition value of KRW 10,215,612,435, from the acquisition value of KRW 1,215,612,435, as capital gains, to E Co., Ltd. (hereinafter “E”), which is an affiliate company B, as capital gains, KRW 239,343,870,00,000, which was calculated by deducting necessary expenses from the acquisition value of KRW 1,215,612,435, around August 2015.

The Seoul Regional Tax Office, as a result of the investigation and investigation of changes in B’s shares, conducted the investigation of changes in B’s shares from October 6, 2016 to December 5, 2016. D, the Chairperson of the F Group C, who acquired B’s shares on December 14, 199, deemed C as the shares in title trust with D. Meanwhile, the remaining shares B were confirmed as the amount of interim settlement of D’s retirement pay.

On the other hand, in the stock evaluation report on B, the appraised value of the shares of the local subsidiary in China and Vietnam was KRW 64,772,703,826 in China, and KRW 37,910,573,707 in Vietnam. However, in August 2016, Seoul Regional Tax Office confirmed that B, as a result of a tax investigation, the domestic subsidiary in Vietnam and Vietnam included processed assets in the appraised value of the shares of the foreign subsidiary in Korea: 68,536,145,189, and the appraised value of shares of the Chinese local subsidiary in consideration of the appraised value of the shares of the foreign subsidiary in Korea.

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