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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. On September 30, 2015, the Plaintiff was donated 3,000 shares of C Co., Ltd. (hereinafter “C”) that are non-listed shares (hereinafter “instant shares”) from his father, and reported and paid the gift tax on December 31, 2015 on the gift tax amount of KRW 60,000,000 (price 20,000 per share x 3,00 shares).
Considering that it is difficult to calculate the market price of the instant shares, the Defendant assessed the value per share of the instant shares as KRW 86,763 by applying a supplementary assessment method pursuant to Articles 60(3) and 63(1)1(c) of the former Inheritance Tax and Gift Tax Act (amended by Act No. 1438, Dec. 20, 2016; hereinafter “Inheritance Tax Act”), and determined KRW 32,829,730 on January 5, 2017 by deeming that the taxable value of the instant shares was under-reported. (hereinafter “instant disposition”).
[Ground of recognition] Evidence Nos. 1, Nos. 1 and 2, and the purport of the whole pleadings
2. Whether the disposition is lawful;
A. The Plaintiff’s assertion 1) In light of various circumstances, including the fact that C was a corporation established on June 30, 2012, which made an investment in facilities through a large amount of funds borrowed, and that the business performance following the investment in facilities is uncertain, 20,000 won calculated at the price per share of the instant stocks at the time of the Plaintiff’s gift tax return, is considered to be difficult to calculate the market value of the instant stocks, and thus, the instant disposition based on the supplementary assessment method under the Inheritance Tax and Gift Tax Act was unlawful. 2) The time when the Plaintiff received the instant stocks from B was donated to the Plaintiff on September 30, 2015, not on March 31, 2015, which was before the Plaintiff joined the military, and thus, the instant disposition was unlawful by deeming the donation date of the instant stocks as September 30, 2015.
3 B is a donation to the Plaintiff of the instant shares.