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Reasons
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(영문) 인천지방법원 2020.04.23 2019구합53307
증여세부과처분취소
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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 non-party B corporation

C. hereinafter referred to as “foreign company”

(2) On December 2, 2009, the Plaintiff is an employee of the Nonparty Company from December 1, 2009 to December 31, 2016, and Nonparty D is a corporation operating a specialized construction business, etc., and Nonparty D is a representative director of the Nonparty Company. (2) The Defendant re-titled the Plaintiff on December 2, 2009, the total of 850 shares out of the shares of the Nonparty Company that D trusted in trust in the name of E and F, and (2) on February 3, 2010, the said shares were transferred to the Plaintiff under a title trust (hereinafter referred to as “instant shares”) by paying the shares allocated to Nonparty Company 4,250 shares under the name of the Plaintiff at the time of issuing new shares by issuing new shares of Nonparty Company 3, 2010.

(2) The former Inheritance Tax and Gift Tax Act (amended by Act No. 13557, Dec. 15, 2015)

(a) The same shall apply;

() On August 1, 2018, in accordance with the provision on deemed donation under Article 45-2(1), etc., the gift tax of KRW 116,600,200 on December 2, 2009 and KRW 156,835,50 on February 3, 2010 was imposed respectively on the Plaintiff (hereinafter “instant disposition”).

(c) On December 17, 2018, the Plaintiff filed an appeal with the Tax Tribunal. However, the Tax Tribunal rendered a decision to dismiss the Plaintiff’s appeal on March 15, 2019. [In the absence of any dispute over the grounds for recognition, the Plaintiff’s written evidence Nos. 1, 2, 2, 2, 3-1, 3-2, 10-1, 10-2, and 2, and the purport of the entire pleadings.

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion did not have received the instant shares from D under title trust, and D acquired the instant shares in the name of the Plaintiff by stealing the Plaintiff’s name since D used the Plaintiff’s name in the future. Thus, the instant disposition that imposed gift tax pursuant to the deemed donation provision under the former Inheritance Tax and Gift Tax Act on the ground that the Plaintiff received the instant shares under title trust

B. The Inheritance Tax and Gift Tax Act attached to the relevant statutes.

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