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(영문) 서울행정법원 2017.08.10 2015구합53336
증여세부과처분취소
Text

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. Plaintiff A (1941, South Korea), C (1938, inn), D (1944, inn), E (1948, inn), F (1954, inn), and H are children of net G (15, in July 15, 2006) and H, and Plaintiff B (1976) are children of Plaintiff A, while Plaintiff B (1976) is the father of Plaintiff A, Plaintiff A and H are the representative director of K Co., Ltd. (hereinafter “non-party company”).

After the change in the name of the number of holders prior to the change in the name of the title holder, Plaintiff B 1 F 4,000, Plaintiff B 2 C 1,400, 3D 3D 800, Plaintiff A4 deceased J 1,600, 5 I,600, 5 I,600, and 1,600, respectively.

B. Of the total number of shares issued as of December 31, 2010 as of December 31, 2010, Nonparty Company filed a report on the change in the name of Plaintiff A and Plaintiff B (hereinafter “instant change in the name”), on the ground that a total of KRW 9,400 per share (5,000 per share) was changed (hereinafter “instant change in the name”) as follows:

C. However, as the heir of F, C, D, and J submitted to the Seoul Regional Tax Office a written petition stating that “the Plaintiff shall impose gift tax on the transfer of the instant shares without compensation,” the tax investigation on the non-party company and shareholders began from October 23, 2012 to March 6, 2013, and the Defendant recognized that the Plaintiff’s shares in the title No. 5 I listed in the above sub-paragraph (b) title title trust with I were reverted to the Plaintiff’s name. However, with respect to the shares in the title No. 1 to 4 listed in the above table (hereinafter referred to as “title shares”), the Plaintiffs included the additional tax on the Plaintiff’s gift tax on June 31, 2013 (including additional tax on Plaintiff A’s gift tax on KRW 284,79,787,79,79,787, etc.).

(hereinafter “instant disposition”) D. D.

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