Daegu District Court 2015Guhap20611 (2016.03)

Cho Jae-hoon 2013Gu3675 (O1, 2013)

Whether gift tax may be levied where the stock evaluation value has increased due to reasons such as the implementation of the development project of the corporation after the donation of unlisted stocks.

After the donation of unlisted stocks, a juristic act such as acquisition of real estate was involved in the implementation of the development project, etc., and the increased stock value was not calculated immediately after the occurrence of the reason for the increase of the property value.

The donation of other gains under Article 2(3) of the Inheritance Tax and Gift Tax Act, Article 42 of the Inheritance Tax and Gift Tax Act.

2016Nu4622 Revocation of Disposition of Imposing gift tax

1. AA and 1

2. ○ director of the tax office.

September 2, 2016

September 30, 2016

1. All appeals by the defendant against the plaintiffs are dismissed.

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

1. Purport of claim

The Defendant’s disposition of imposition of KRW 134,574,060 as gift tax for the year 2007 and KRW 1,704,832,50 as gift tax for the year 2009 shall be revoked.

2. Purport of appeal

The judgment of the first instance is revoked. All of the plaintiffs' claims are dismissed.

1. Quotation of judgment of the first instance;

The reasoning for the court’s explanation on this case is as follows, and the reasoning for the judgment of the court of first instance is the same as that for the judgment of the court of first instance except for dismissal or addition of some contents as follows. Thus, this is cited in accordance with Article 8(2) of the Administrative Litigation Act and the text

○○ The East KimB of the second part of the judgment of the first instance court and his wife KimCC, each of 5,500 shares, and 5,500 shares, Kim Jae-dong KimD of the KimA, each of 5,500 shares, are 5,500 shares, and 5,500 shares, respectively.

○ The table at the fourth bottom of the judgment of the court of first instance and the 187,517 won at each of the 12th 13th juries respectively are 187,527 won.

○ The first instance court's 9th to 9th 8th 1st son KimCC, private village KimD, which is the wife of the first instance court's 9th 8th 9th 7th 9th 7th 7th 6th 6th 6th 6th 6th 6th 606

○ ‘The third party' of the 12th trial decision is added to ‘the 6,446,686,937'.

○ The fact that the last 12th or 13th or 13th or second 2th of the judgment of the court of first instance exceeds 30 million won, or that the sum of the acquisition value of the instant shares and the ordinary value increase exceeds 30 million won, or that the sum of the acquisition value of the instant shares and the acquisition value of the instant shares exceeds 30 million won, or that the sum of the ordinary value increase exceeds 30%.”

○ The 300 million won or more of the last 13th sentence of the judgment of the first instance court is 'the increase in property value' or 'the increase in property value higher than 300 million won in total of the acquisition value of the shares in this case and the normal increase in value.'

2. Conclusion

Therefore, the plaintiffs' claims are justified, and the judgment of the court of first instance is just, and the defendant's appeal against the plaintiffs is dismissed as it is without merit, and it is so decided as per Disposition.