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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. B Co., Ltd. (hereinafter “B”) is an unlisted corporation established for the purpose of fisheries on November 6, 1970. The Plaintiff is the largest shareholder [2,305 shares out of 3,00 non-listed shares, and 76.83% of shares ratio (=2,305/3,000 x 100 x 100 x 4 decimal, hereinafter the same shall apply) of B.
C and D are shareholders of B [each 100 shares, each 3.33% of their respective shares (=100/3,000 x 100)] between the Plaintiff and the siblings.
B. B was exempted, respectively, from C’s obligation of KRW 30 million on November 31, 2010, from D’s obligation of KRW 900 million on November 31, 201, and from D’s obligation of KRW 450 million on December 31, 201.
C. On June 26, 2013, the Plaintiff reported a gift tax amount of KRW 1,267,750,000 on the aggregate of the value of donated property in accordance with Article 41 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 11130, Dec. 31, 2011) (hereinafter “instant provision”), which was requested by the Busan Regional Tax Office to explain related to the above gains from debt exemption, and filed a claim for correction of the value of donated property of KRW 0,00 on August 14, 2013.
However, the Defendant, on October 8, 2013, deemed that the initial report on gift tax was justifiable and notified of refusal of correction. On November 4, 2013, the Plaintiff added additional tax to the amount of gift tax originally reported by the Plaintiff on November 31, 2010, (i) KRW 53,194,230 (including additional tax 17,34,230) on KRW 300 million on November 31, 201, and (ii) KRW 217,117,030 (including additional tax 70,792,035), and KRW 147,121,050 (including additional tax) on KRW 450,00 of D’s gift tax on KRW 300,00 (including additional tax 70,792,035) on KRW 450,00 on December 31, 201.
E. The Plaintiff appealed to the instant disposition and filed a request for a trial with the Tax Tribunal, but the said request was dismissed on July 24, 2014.
[Ground for recognition] Unsatisfy, Gap evidence 2-3.