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1. The Defendant limited the gift tax of KRW 130,909,240 (including penalty tax), Plaintiff B, and C, which was imposed on Plaintiff A on February 6, 2018.
Reasons
Details of the disposition
E is an attorney-at-law belonging to law firm(LLC), and Plaintiff A is the spouse of Plaintiff E, and Plaintiff B and Plaintiff C are children of Party E.
E rendered legal counsel services to F Co., Ltd. (hereinafter “instant company”) from November 29, 2011 to Company G, the name of which was changed; hereinafter “instant company”); on December 7, 2010, the Plaintiff B and C donated each cash of KRW 30 million to Plaintiff B and C; and on June 30, 201, the amount of KRW 60 million in cash to Plaintiff A, respectively.
Pursuant to Article 53 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 13557, Dec. 15, 2015; hereinafter “former Inheritance Tax Act”), each of the above amounts was deducted from the taxable value of donated property and did not pay gift tax.
The instant company was a corporation, established on October 29, 201 and engaged in the business of developing cell therapy, etc., and formed on December 30, 2010, and was invested KRW 2 billion on February 1, 201 upon entering into an investment agreement on January 29, 201.
Meanwhile, on July 6, 201, the instant company offered capital increase shares to a third party. Plaintiff A acquired the total of 8,000 shares per share (hereinafter “instant shares”) of 4,000 shares, Plaintiff B, and C, respectively, to KRW 15,000 per share (the face value of KRW 5,00).
E acquired 12,00 shares.
After March 28, 2014, at a regular general meeting of shareholders, a resolution was passed to divide par value (from 5,000 to 500 won per share) and the shares of this case led to a total of 80,000 shares as indicated below.
Since then, the shares of the instant company were listed on KOSDAQ on December 21, 2015.
Classification: (a) On December 21, 2015, the total number of shares held by Plaintiffs A4,000 shares and held by KOSDAQ on December 21, 2015, Plaintiff B 2,000 shares and the total number of shares held by Plaintiff C 2,000 shares and KRW 20,000 shares and KRW 20,000 shares and KRW 8,000 shares and KRW 72,000 shares and KRW 82,000 shares and KRW 82,000; and (b) on October 13, 2017, the director of the Seoul Regional Tax Office of Seoul Regional Tax Office of 8,000 shares and KRW 82,00 shares and KRW 80,000 issued on August 30, 2017 to October 13, 2017 under Article 4-2 of the former Inheritance Tax Act.