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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 Plaintiff is a person who was employed by B as a representative director in C and was employed by B on March 30, 2009 by acquiring D Co., Ltd. (hereinafter “Nonindicted Company”) on March 30, 2009 and succeeded to employment, and has been employed as an employee of the Nonparty Company since that time.
B. As a result of the consolidated investigation of corporate tax against the non-party company, which is a KOSDAQ-listed corporation, the director of the Central Regional Tax Office confirmed that the Plaintiff acquired and retained 611,437 shares issued by the non-party company (hereinafter “instant shares”) through three securities accounts as of December 31, 2009, and notified the Defendant of taxation data to the effect that the source of the acquisition fund is unclear.
C. From October 13, 2014 to January 2, 2015, the Defendant: (a) investigated the source of funds from the Plaintiff; (b) deemed that the Plaintiff was under title trust for 872,306 shares issued by Nonparty Company from December 3, 2009 to April 15, 2010; and (c) on February 6, 2015, determined that the Plaintiff included KRW 212,98,982 of the gift tax on the gift of December 3, 2009; (b) the gift tax on the gift of December 4, 2012,827,82; and (c) the gift tax on the gift of December 7, 2009 to the Plaintiff (including KRW 281,187,034; and (d) the gift tax on the gift of April 15, 2010 to KRW 2637,265265,2765,2065).
(hereinafter referred to as “the first disposition”). D.
The Plaintiff is dissatisfied with the initial disposition and filed an appeal with the Tax Tribunal on March 6, 2015. The Defendant revoked the initial disposition on June 10, 2015, and determined and notified the gift tax amount of KRW 330,317,203 (including additional taxes) on December 31, 2009, on which the date when the transfer of title to the Plaintiff’s name was made with respect to the instant shares was deemed to be the base date for appraisal (hereinafter “instant disposition”). The Tax Tribunal assessed the value of the shares issued by the non-party company on July 20, 2015 by deeming the date when the transfer of title to the Plaintiff was made under the name of the Plaintiff as the base date and corrected the tax base and tax amount.