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Reasons
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(영문) 청주지방법원 2018.06.21 2017구합1136
증여세등부과처분취소
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1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

Reasons

1. Details of the disposition;

A. On May 26, 2008, Plaintiff A acquired shares of the instant company (hereinafter “instant shares”) of KRW 50,500 per share from D, a shareholder of the non-listed corporation C (hereinafter “instant company”); and Plaintiff B acquired shares of KRW 6,000 per share from D on the same day to KRW 50,000 per share (hereinafter “instant shares”). Plaintiff B acquired shares of KRW 50,000 per share (hereinafter “instant shares acquisition”).

B. D reported the transfer income tax on the instant acquisition of stocks based on the total amount of KRW 425 million (hereinafter “instant transaction value”).

C. However, around December 16, 2015, the Defendant determined that the acquisition price of the instant shares constitutes the acquisition by transfer of 8,500 shares at a price below the market price, and calculated the value per share of the instant shares as KRW 335,517 according to the supplementary evaluation methods under Articles 60 and 63 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 9916, Jan. 1, 2010; hereinafter “former Inheritance Tax Act”) and Article 54 of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act (amended by Presidential Decree No. 22042, Feb. 18, 2010; hereinafter “former Enforcement Decree of the Inheritance Tax and Gift Tax Act”).

On March 7, 2016, the Defendant imposed and collected gift tax of KRW 147,226,820 (including additional tax of KRW 74,468,324) on the Plaintiff A and KRW 820,004,750 (including additional tax of KRW 414,763,958) on the Plaintiff B, on the ground that the acquisition of the instant shares constitutes a donation of profits from low-price transfer pursuant to Article 35 of the former Inheritance Tax Act and Article 26 of the Enforcement Decree of the former Inheritance Tax Act.

(hereinafter “instant disposition”) e.

The Plaintiffs were dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on June 29, 2016, but the Tax Tribunal dismissed the Plaintiffs’ claim on December 2, 2016.

[Reasons for Recognition] contain facts without dispute, Gap evidence Nos. 1, 4, 5, 8, 9, 24, below.

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