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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. On May 12, 2006, the Plaintiff acquired 230,000 shares ( approximately 19.17% of total shares issued, 1200,000; hereinafter “instant shares”) issued by a small and medium enterprise owner, a small and medium enterprise owner, a small and medium enterprise owner, (hereinafter “instant company”) and transferred the instant shares to the instant company on May 11, 2016, at KRW 5 billion, and on August 30, 2016, reported and paid KRW 971,50,000,000 for the transfer income tax for the year 2016 by applying the tax rate of 20% to the Defendant on August 30, 2016.
B. On November 21, 2017, the Plaintiff filed a request for correction to reduce the capital gains tax rate of KRW 485,750,000 on the ground that the instant shares constitute unlisted shares, even if the shares are transferred by a major shareholder, since they constitute unlisted shares, the instant shares constitute 10% of capital gains tax rate.
C. Accordingly, on January 12, 2018, the Defendant rendered a disposition rejecting capital gains tax correction (hereinafter “instant disposition”) against the Plaintiff on the ground that the tax rate of 20% under Article 104(1)11(c) of the former Income Tax Act applies to the shares transferred by a major shareholder of a non-standing small and medium enterprise (amended by Act No. 14389, Dec. 20, 2016).
On February 26, 2018, the Plaintiff appealed to the instant disposition, and filed an appeal with the Tax Tribunal, but the Plaintiff was dismissed on May 24, 2018.
【Ground of recognition】 The fact that there is no dispute, Gap 1, 2, 3, Eul 1-1, 2-2, and the purport of the whole pleadings
2. Whether each of the dispositions of this case is legitimate
A. Article 104(1)11(b) of the former Income Tax Act provides that “10/100 of the tax base of capital gains on stocks, etc. of small and medium enterprises (limited to cases where a person who is not a major shareholder transfers stocks, etc.)” of the Plaintiff’s assertion, and the said provision provides that “large