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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. The director of the Seoul Regional Tax Office conducted an investigation into the change of shares against C Co., Ltd. (hereinafter “C”) from March 24, 2008 to June 27, 2008, and established a securities account by lending the name of the Plaintiff’s spouse and the name of the Plaintiff’s spouse to Korea Stock Co., Ltd. (hereinafter “Korea Stock Co., Ltd.”) around July 14, 2003, and around July 15, 2005, the director of the Seoul Regional Tax Office (hereinafter “E”) made a payment for capital increase to Korea with capital increase and paid KRW 200,000,000,000,000,000 from D’s account as capital increase and received 40,000 shares (hereinafter “instant shares”) of the said company as capital increase and notified the Defendant of the taxation data by deeming that the Plaintiff transferred the instant shares to the Plaintiff under title trust.
B. Accordingly, pursuant to Article 45-2 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 8139, Dec. 30, 2006; hereinafter “former Inheritance Tax Act”), the Defendant deemed that the Plaintiff donated the instant shares from the Plaintiff B, and calculated the value of donated shares as of July 15, 2005, which is the date of capital increase for the purpose of calculating the value of donated shares as of July 15, 2005. On October 1, 2009, the Defendant issued a disposition imposing gift tax of KRW 30,02,940 on the Plaintiff and notified the Plaintiff B of the obligation to jointly pay the said gift tax on the same day.
(hereinafter referred to as “each of the instant dispositions” in total)
On January 7, 2010, the plaintiffs appealed against each of the dispositions of this case, and filed an appeal with the Tax Tribunal. However, on March 29, 2010, the Tax Tribunal rendered a decision to dismiss all the plaintiffs' appeals.
[Ground of recognition] The fact that there is no dispute, Gap Nos. 1 and 2 (in the case of documentary evidence with several numbers, including each number, unless the number is specified), Eul's entries and the purport of whole pleadings
2. Summary and determination of the Plaintiff’s assertion
A. The summary of the Plaintiff’s assertion is as follows.