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1. The Defendant’s additional payment for capital gains tax for the year 2006 reverted to the Plaintiff (Appointed Party) on November 1, 2016 49,913.
Reasons
1. Details of the disposition;
A. On March 8, 2006, the Plaintiff, B, and C (hereinafter “Plaintiffs”) transferred to D Co., Ltd. the 55,060 shares, 14,976 shares, and 42,578 shares among the shares of D Co., Ltd. (hereinafter “instant shares”), and reported the transfer income tax to the Defendant by calculating the transfer value as KRW 10,000 per share, and the calculated tax amount as KRW 0 per share.
B. In the course of the tax investigation with respect to D Co., Ltd., the head of the same Daegu Tax Office confirmed that the transfer value of the instant shares is not KRW 10,000 per share, but KRW 18,034 per share, and notified the Defendant of the capital gains tax assessment data on October 7, 2010.
C. Based on the above, the Defendant submitted a false sales contract at the time of the Plaintiffs’ filing of the said transfer income tax, and applying 10 years to the exclusion period of imposition by deeming that it constitutes a case of evading national taxes by fraud or other unlawful means under Article 26-2(1)1 of the Framework Act on National Taxes, the Defendant imposed capital gains tax of KRW 97,683,580 (including additional payment for unfaithful 49,913,156), and KRW 26,264,530 (including additional payment for unfaithful 13,378,852), and KRW 75,609,760 (including additional payment for unfaithful 38,545,084) on November 1, 2016 on the Plaintiff.
(hereinafter referred to as the “instant disposition”), each additional payment penalty, is imposed. D.
On December 1, 2016, the Plaintiffs sought revocation of the Defendant’s disposition imposing capital gains tax on the Director of the Tax Tribunal, but was dismissed on February 28, 2017.
[Ground of recognition] The fact that there is no dispute, Gap's 1 through 4, Eul's 1 (including each number), and the whole purport of pleading
2. The plaintiff's assertion and judgment
A. At the time of the Plaintiff’s assertion that the Plaintiff transferred the instant shares to D Co., Ltd., the FF also calculated the transfer value of KRW 10,000 per share and calculated the calculated tax amount of KRW 0,00 per share, and reported the transfer income tax to D Co., Ltd. on October 7, 2010.