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1. The Defendant’s penalty tax of KRW 349,857,420 on the gift on December 28, 2007 against the Plaintiff on September 7, 2017.
Reasons
1. Details of the disposition;
A. On December 22, 2003, B Co., Ltd. (the trade name was changed to “C”) on the Plaintiff’s securities deposit account (the account number D; hereinafter “Plaintiff’s B account”) in the Plaintiff’s name was opened, and around that time, the securities deposit account (the account number F; hereinafter “E account”) in the Plaintiff’s name was opened in E Co., Ltd. (the “B”).
B. G’s transfer of shares and acquisition 1) G transferred 5,510 shares, L 4,940 shares, 560 shares, 560 shares, 2,870 shares, 2,060 shares, 30 shares, 30 shares, 308 shares, 30 shares, 26 December 26, 2003, 200. 2) G transferred 5,510 shares, 4,940 shares, 560 shares, 1,70 shares, 2,060 shares, P shares, 2,060 shares, 2,30 shares, 30 shares, 303, 308 shares, 30 shares, 200 shares, 30 shares, 30 shares, 300 shares, 30 shares, 30 shares, 30 shares, 4,00 shares, 1,00 shares, 1,00 shares.
3) On December 28, 2007, G transferred 1,730 shares of I to the Plaintiff’s B account from the account (Account Number S) under one’s own name to the Plaintiff’s B account. (c) During the previous disposition and the final judgment of the judgment, G deemed that G was the title trust of 1,730 shares to the Plaintiff on December 28, 2007, and deemed that it was deemed that it was a title trust of 1,730 shares, and deemed that it was a gift, and imposed gift tax (including additional tax 172,642,081 won) on September 9, 201 on the Plaintiff (hereinafter “previous disposition”).
2) On October 17, 2012, the Plaintiff filed an appeal with the Tax Tribunal on the grounds of objection to the previous disposition, but was dismissed on October 17, 2012. On November 29, 2012, the Plaintiff paid KRW 423 million, adding additional dues, to the gift tax under the previous disposition. 3) The Plaintiff asserted that since G opened the Plaintiff’s B account by misappropriation of the Plaintiff’s name, it cannot be deemed that there was an agreement on title trust between the Plaintiff and G, since G entered into the Plaintiff’s account without knowledge of the Plaintiff, it cannot be deemed that there was an agreement on title trust between the Plaintiff and G. However, this court filed a lawsuit seeking the cancellation of the previous disposition (2013Guhap216) with the competent court on December 11, 2013.