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1. On December 1, 2015, the Defendant imposed a gift tax of KRW 103,558,80 (including penalty tax) on Plaintiff A.
Reasons
1. Details of the disposition;
A. Plaintiff B’s father and Plaintiff C are the mother of Plaintiff A, and both Plaintiff A, B, and C are U.S. nationals.
D is an employee of E Co., Ltd. (hereinafter “E”), and E is a corporation established on June 2, 2005 and Plaintiff A was in the position of representative director until May 21, 2007.
B. On May 15, 2007, the board of directors of the FF Co., Ltd., a KOSDAQ-listed corporation (hereinafter “F”), resolved to issue new shares for capital increase on May 15, 2007. On June 27, 2007, each of them allocated to E 1,027,667 shares, 639,00 shares for Plaintiff A, 245,000 shares for Plaintiff B, 210,00 shares for Plaintiff C, and 195,00 shares for Plaintiff C (hereinafter “instant shares”).
C. On August 18, 2009, G paid KRW 3,000,000 to Plaintiff A with respect to the management rights, etc. of F (hereinafter “the instant money”). D.
The director of the Seoul Regional Tax Office, from April 28, 2015 to July 11, 2015, conducted an investigation into changes in the shares of F and notified the Defendant of the details of the investigation. On December 1, 2015, the Defendant decided to the Plaintiff on December 1, 2015 that “The market price of the shares of this case allocated to the Plaintiff by the third party allocation method on June 27, 2007, but the Plaintiff was allocated KRW 1,800 per share through a title trust (amended by Act No. 8828, Dec. 31, 2007; hereinafter referred to as “the Inheritance and Gift Tax Act”) pursuant to Article 39(1)1 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 8828, Dec. 31, 2007; hereinafter referred to as “the Inheritance and Gift Tax Act”).
hereinafter referred to as "the imposition of gift tax of this case 1"
6) Plaintiff A’s 691,854,590 won on February 1, 2016, Plaintiff A E 1,020,000, including additional tax, and KRW 2,91,000 on February 1, 2016, Plaintiff B, and Plaintiff B, KRW 691,854,590 on February 12, 2016, and KRW 3, Plaintiff C, 691,000, 207,854,590 on February 12, 2016
E. As of November 12, 2007, the Defendant: (a) as of November 12, 2007, Plaintiff A’s shares to E, Plaintiff B, and C as follows.