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1. Revocation of a judgment of the first instance;
2. The corporate tax imposed on the Plaintiff on December 3, 2012 by the Defendant for the business year of 2009.
Reasons
1. Details of the instant disposition
A. The Plaintiff (hereinafter “Plaintiff”) is a company that manufactures and sells automobile parts, which was established as the trade name “B” on September 9, 2004 and changed to the current trade name on June 10, 2005).
B. On January 2, 2009, the former Co., Ltd (hereinafter “former Co., Ltd”), which operated a motor vehicle parts business, established a new Co., Ltd. Co., Ltd (hereinafter “C”) and D (hereinafter “D”) by spin-off of the Department of Hyundai Motor Vehicle Parts Business through spin-off of the Division of Samsung Motor Vehicle Parts, and continued to exist as a holding company by converting its trade name into E (hereinafter “E”).
Net Value per share of the instant stocks (A x 3 B x 2)/5 312,390 won 2,398,147 won 1,146,692 won per share of net asset value (B) the net value per share of the instant stocks.
C. On September 25, 2009, the Plaintiff, as the father of F, who is the representative director of the Plaintiff, donated 10,000 shares of E from G, who is the Plaintiff and a person with a special relationship (hereinafter “instant shares”). 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”); Articles 54 and 56(1)1 of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act (amended by Presidential Decree No. 22042, Feb. 18, 2010; hereinafter “former Enforcement Decree of the Inheritance Tax and Gift Tax Act”) assessed the value per share of the instant shares as follows, as KRW 1,146,692 won, 11,466,200,00 won x 16,010 won x 16,000 won capital gains x x 1600
At the time of reporting and paying the above corporate tax, pursuant to Article 10-2(1) of the former Enforcement Rule of the Inheritance Tax and Gift Tax Act (amended by Ordinance of the Ministry of Strategy and Finance No. 141, Mar. 31, 2010; hereinafter “former Enforcement Rule of the Inheritance Tax and Gift Tax Act”), the amount of net profits and losses for the year 2006, 2007, and 208 shall be divided by the ratio of net asset value at the time of division E, C, and D.