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1. The Defendant imposed a gift tax of KRW 52,019,80 on the Plaintiff on December 15, 2014, KRW 33,014,80, and the principal tax of KRW 23,582.
Reasons
1. Details of the disposition;
A. B Co., Ltd. (hereinafter “B”) was established on February 24, 199 for the main purpose of marine passenger and cargo transport business, etc., and the total number of issued and outstanding shares was changed from 40,000 to 340,000 shares by offering capital increase on June 2001.
B. On December 10, 2001, the Plaintiff completed a change of entry from C with respect to 15,000 shares issued by B (hereinafter “instant shares”).
C. The director of the Seoul Regional Tax Office, from September 15, 2014 to October 5, 2010 of the same year, conducted a tax investigation on B, etc., and notified the head of the competent tax office, including the Defendant, to impose gift tax on B, the Plaintiff, etc., the title trustee, who was the Plaintiff, on the actual owner of the shares issued by the deceased D (the deceased’s death on July 2014; hereinafter “the deceased”).
Accordingly, on December 15, 2014, the Defendant imposed KRW 143,530,800 on the Plaintiff pursuant to Article 41-2 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 6780, Dec. 18, 2002; hereinafter “former Inheritance Tax Act”).
At the time, the Defendant assessed the value of the instant shares as net value per share calculated on the basis of the weighted average value of net profits and losses for the last two years from the evaluation basis date, but did not consider the dilution effect of the average value of capital increase with capital increase, deeming the title truster as the largest shareholder held in excess of 50/100 of the total number of issued and outstanding shares, and assessed the value per share of the instant shares by adding 30% to 36,116 won pursuant to Article 63(3) of the former Inheritance Tax and Gift Tax Act.
On January 29, 2015, the Plaintiff filed an appeal with the Tax Tribunal on January 29, 2015, and the Tax Tribunal filed an appeal on May 1, 2015.