beta
Text
1. The Defendant’s imposition of gift tax of KRW 54,624,30 (including additional tax) against the Plaintiff on July 4, 2011 shall be revoked.
Reasons
1. Details of the disposition;
A. B, at the time of January 2006, held 5,000 shares issued by C Co., Ltd. (D Co., Ltd., a non-listed corporation (hereinafter “non-listed corporation”) (100% of the total number of shares issued) (100% of the total number of shares issued).
B. B on February 27, 2006, as indicated in Table 1, transferred 4,182 shares of the non-party company (hereinafter “instant shares”) to eight persons, including the Plaintiff, etc. (hereinafter “Plaintiff, etc.”) who are related parties, KRW 10,00 per face value.
[Attachment 1] Name-based transfer of shares and/or transfer value (source) E or 817,170,000, 548,480, 480, 000 G 548,96 G 5485,480,000 F 10.96 H 3913,910,007.82 I " 3913,910,910,000 3913,910,910,000,000 for July 82, 3913, 910,000 " 5485,480,000,000 for 548,480,000,000 or 548,40,000,000 or 548,000,008,0848,684,608,208
다. B의 조부(祖父)인 L은 2006. 2. 28. 소외 회사에 서울 관악구 M 대 2,112㎡ 및 그 지상 3층 건물(이하 ‘이 사건 부동산’이라 한다)을 증여하고, 2006. 3. 3. 소외 회사 명의로 이 사건 부동산에 관한 소유권이전등기를 마쳤다. 라.
The non-party company included 6,379,127,750 won in the gross income for the assets increase income of the real estate of this case, and paid the corporate tax of 1,567,90,230 won for the business year of 2006.
E. On July 1, 2011, the Defendant imposed capital gains tax of KRW 101,141,290 on July 1, 201, on the ground that “The transfer of the instant shares constitutes a low-price transfer of unlisted shares between the related parties, and thus ought to be applied to the provisions regarding wrongful calculation.”
On July 4, 2011, the Defendant imposed and collected 54,624,300 won (including additional tax) on the Plaintiff on the ground that “the Nonparty Company shall be deemed to have donated the Plaintiff’s increase in the value of the Plaintiff’s stocks following the gift of the instant real estate,” and imposed and collected (hereinafter “disposition imposing gift tax”) and “the transfer value of the instant stocks and Nonparty”.