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Reasons
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(영문) 창원지방법원 2017.02.14 2015구합23081
증여세 부과처분 일부 취소 소송
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1. Penalty tax of KRW 26,948,113,710 in the disposition imposing gift tax on the Plaintiffs on November 1, 2013 = 26,948,113,710.

Reasons

1. Details of the disposition;

A. On March 29, 2008, Plaintiff B reported the tax base of gift tax for the year 2007 (32,982,029,274 won (36,867 won per share x 894,622 note) to the Defendant on the donation of KRW 894,622 shares issued by Plaintiff B (hereinafter “D”) from C on December 29, 2007, upon the Defendant’s permission for payment in kind, the gift tax was paid to the Defendant on July 7, 2008 as KRW 391,351 shares out of the shares of this case.

B. On May 25, 2009, the Defendant assessed the value per share of the instant shares to Plaintiff B as KRW 36,867,051, not KRW 40,051, not KRW 231,137,619, not KRW 237,61, as gift tax reverted to the year 2007.

(hereinafter referred to as “instant first disposition”). C.

On November 1, 2013, the Defendant revoked the instant first disposition and returned 391,351 shares paid in kind by the Plaintiff B to the Plaintiff A.

The Defendant, on the same day, deemed the Plaintiff A to be a donor and the Plaintiff B to be a donee pursuant to Article 45-2 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 9916, Jan. 1, 2010; hereinafter the same) and determined the tax base as gift tax (this tax) of KRW 54,082,583,76 (value 60,453 per share x 894,622) and KRW 26,581,291,83; additional tax of KRW 10,632,516,753; additional tax of KRW 16,315,59,96,957 (amended by Act No. 9916, Jan. 1, 2010; hereinafter the same). The Defendant ordered the Plaintiffs to jointly pay KRW 53,529,405,597,590 (=26,81,83 won, 10632,53756,75

(hereinafter “Imposition of gift tax, etc. of this case” and the imposition of penalty tax among them is subject to imposition of penalty tax. D.

The Plaintiffs sought revocation of the instant disposition imposing additional tax to the Tax Tribunal on January 17, 2014, but received a decision of dismissal on October 2, 2015.

[Ground of recognition] Facts without dispute, Gap evidence 1, 2, Eul evidence 1, 2, and Eul evidence 1 and 2 (including branch numbers; hereinafter the same shall apply), oral arguments.

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