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(영문) 서울행정법원 2017.08.17 2016구합64487
증여세등부과처분취소
Text

1. The Defendant’s imposition of attached disposition against the Plaintiff on November 3, 2014 belongs to the year 204, the year 2005, and the year 2008.

Reasons

1. Details of the disposition;

A. The Plaintiff is the wife B of the deceased on September 2, 1995 (hereinafter “the deceased”), and C is the relationship between the Plaintiff and the mother and child of the deceased.

B. The Plaintiff received 180,00 shares of D Co., Ltd. (the present trade name is E Co., Ltd.; hereinafter referred to as “D”) 23,222 shares and 27,429 shares of F Co., Ltd. (hereinafter referred to as “F”), and C filed an inheritance tax return including the value of inherited property by inheritance. On September 1995, 195, the time when the deceased died, the details of the shareholder composition and shares of each of the above companies are as follows.

[Organization of Shareholders and Current Status of Stocks] (Unit: State) Stockholders DF G deceased 32,653 Deceaseds, including N's name 9,431 shares, where the deceased was determined to have held title trust.

27,429 180,000 7,1222,286 90,00 C 2,709 3,428,444 H 17,508 14,629 31,333 I 5,942 33,334 J 15,889 K 10,008 9,413 L 13,715 M 3,428 (100%) 70,000,000 40,000

C. Around June 2014, the Seoul Regional Tax Office conducted a gift tax investigation, etc. on the Plaintiff and C with respect to each of the following: D and F’s shares reported by the Plaintiff as inherited property; 17,508 weeks in the name of DH (the wife of the deceased); 3,428 weeks in the name of F; 3,428 weeks in C; H’s name 14,629 weeks in H; 5,942 shares in I (the shares with a strong line from the above table in letters; hereinafter “clock shares”) in the name of H; 4,629 weeks in the name of H; and 5,942 shares in the name of H (the wife of the deceased; hereinafter “clock shares”) other than the shares of the deceased; and (d) notified the Defendant of the total dividend income of the Plaintiff’s dividend income from 14 March 14, 1996; and (e) notified the Plaintiff of the change of title from 304,07.31.

The defendant shall pay dividends to the plaintiff.

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