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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. The Plaintiff is the former representative director of B Co., Ltd. established for the purpose of civil engineering and construction business (hereinafter “instant company”). From December 13, 2015, C is registered as the representative director of the said company.
B. From April 26, 2016 to May 31, 2016, Gwangju Regional Tax Office conducted an integrated investigation into the instant company (hereinafter “instant investigation”). C determined that the instant company’s total shares were 24,500 shares in the name of the Plaintiff (see, e.g., Act No. 13, May 13, 2010; 12,000 shares on January 19, 206; 2. 7,000 shares on June 11, 2012; 3,50 shares on June 13, 2014; hereinafter referred to as “instant gift tax”) and notified the Defendant of the gift tax under the former Inheritance Tax Act (amended by Act No. 12535, May 13, 2010; hereinafter referred to as “instant shares”) by deeming that C determined the gift tax under the name of the Plaintiff to be “the title trust shares” and “the gift tax under Article 2515 of the Inheritance Tax Act” as follows.
(hereinafter “instant disposition”). The amount of gift tax calculated on the date of deemed donation for the year of the tax item shall be determined on January 19, 2006 by 120,000,000 14,000,000 32,524,800,000 gift tax on May 13, 2010, 137,038,000 17,407,607,600,606,606,29,289, gift tax on June 281, 2012:
C. The Plaintiff appealed and filed a tax appeal on October 26, 2016, but the Tax Tribunal dismissed the request on June 28, 2017.
On the other hand, on August 8, 2016, the Defendant rendered a disposition of KRW 192,460,059 in total against D on the ground that C had held title trust with the total of 24,50 shares of the instant company four times in the name of D.
D is dissatisfied with this and filed a request for a tax trial, but it was dismissed, and the Daejeon District Court 2017Guhap102364 filed a lawsuit to revoke the revocation of the disposition of gift tax.