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1. On July 1, 2011, the Defendant imposed a gift tax of KRW 87,840,640 on the Plaintiff on March 3, 2006.
Reasons
1. Details of the disposition;
A. B as of January 2006, as of January 2006, held 5,000 shares issued by C Co., Ltd. (D Co., Ltd.) which was an unlisted corporation (hereinafter “Nonindicted Company”) (100% of the total number of shares issued (100% of the total number of shares issued).
B. B, a related party (foreign village) on February 27, 2006, transferred 548 shares of the non-party company (hereinafter “instant shares”) to the Plaintiff at par value of KRW 10,000 per share (hereinafter “instant transfer”).
C. On February 28, 2006, E, the Plaintiff, an external assistant, donated to the non-party company a building of 2,112 square meters and 3 stories above ground (hereinafter “instant real estate”), and completed the registration of ownership transfer on the instant real estate in the name of the non-party company on March 3, 2006.
The non-party company added 6,379,127,750 won to the gross income as to the donation of the instant real estate, and paid the corporate tax of KRW 1,567,90,230 for the business year 2006.
E. On April 201, the director of the Seoul Regional Tax Office imposed capital gains tax on B by applying the provision regarding the wrongful calculation based on the low-price transfer of unlisted stocks between the related parties to the transfer of the instant shares. The difference between the transfer value of the instant case and the value assessed by the supplementary assessment method is deemed as gift income from a low-price transfer, and thus, imposed gift tax on the Plaintiff as the transferee. The non-party company notified the Plaintiff of the taxation data so that gift tax should be imposed on the Plaintiff by deeming that the Plaintiff was donated to the Plaintiff regarding the increase in the value of the Plaintiff’s shares following the donation of the instant real estate.
F. Accordingly, on July 1, 201, the Defendant: (a) related to the transfer of the instant shares to the Plaintiff on February 27, 2006, KRW 9,469,060 (hereinafter “instant disposition imposing gift tax”); and (b) the instant real estate.