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Reasons
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(영문) 서울행정법원 2012.07.18 2011구단29208
양도소득세신고시인결정통지취소
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1. The instant lawsuit shall be dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Details of disposition;

A. On September 14, 201, the Plaintiff acquired 12,00 shares of the non-party company (hereinafter “instant 1 shares”) by participating in capital increase with B Co., Ltd. (hereinafter “non-party company”) on May 22, 2000. On March 22, 2002, the Plaintiff acquired 25,542 shares as free of charge following the capital increase (hereinafter “instant 2 shares”). On May 9, 2002, the Plaintiff again held 37,542 shares of the instant 1 shares and key 2 shares on par value after acquiring 375,42 shares at par value; on August 8, 2006, the Plaintiff acquired 184,167 shares as free of charge following the capital increase and transferred 375,420 shares (hereinafter “occupant 3 shares”); from around 59,588,784 shares to the total transfer of 185,785 shares (hereinafter “share 48, 2007”).

B. On April 30, 2010, the Plaintiff filed a return after the deadline for the transfer income tax on the transfer of total stocks (transfer value of 3,051,75,285, acquisition value of 76,437,00 won) and paid KRW 415,703,050 to the Plaintiff.

C. On August 18, 2010, the Defendant reported the Plaintiff’s return after the deadline for the transfer income tax, and notified the Plaintiff of the decision that no transfer income tax was notified.

However, the Plaintiff filed an objection to the effect that the entire transferred shares should be refunded KRW 415,703,050,050, which the Plaintiff reported after the deadline for capital gains tax pursuant to Article 14 of the former Restriction of Special Taxation Act (amended by Act No. 8827, Dec. 31, 2007; hereinafter “former Restriction of Special Taxation Act”).

E. On August 18, 2010, the director of the Seoul Regional Tax Office notified the Plaintiff to the effect that “the Defendant reported the transfer income tax to the Plaintiff for the taxable year 2007, which was declared by the Plaintiff on August 18, 2010, and the 1st share of the total transferred shares is not subject to the transfer income tax, and the remaining shares are dismissed

F. Accordingly, the Defendant did not pay to the Plaintiff capital gains tax of KRW 121,134,540 on the part of the transfer of shares at issue.

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