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(영문) 서울고등법원 2015.06.24 2013누29911
증여세부과처분취소
Text

1. Of the judgment of the court of first instance, the part against the Defendants exceeding the following order for revocation shall be revoked, and that part shall be revoked.

Reasons

The reasoning of the judgment of the court of first instance is that of the court of first instance, except for the cases of dismissal or addition of the judgment as follows, and thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. The substantial largest shareholder shall be D in the 15-round comprehensive control of the 15-round.

Each "the first donated property" in the 4th 16th 16th 5th 3th 3th 1st 3th 3th 3th 3th 4th 4th 4th 4th 20th 4th 4th 4th 4th 4th "the first donated property and other existing donated property (the first donated property for profits from the merger of 6th 6th 6

The 5th 4th 5th 4th 5th king part shall be as follows:

[However, the gift tax was not imposed and collected because of the error in the gift tax decision resolution as to KRW 300,000,000 of the acquisition fund of January 27, 2005 among the issues7 shares.

Meanwhile, the Defendants’ disposition of imposing gift tax on each of the instant dispositions in the separate sheet No. 1 as stated in the separate sheet No. 1 “the date of disposition” written by the Defendants to the Plaintiffs on each date.

[The 7th page 16 of the 7th page " shall be deemed to be "the value of the original donated property" as "the value of the existing donated property."

13. From 13. to 16. Sheet 7.

3) According to the above bank account accounts in the Plaintiff A’s name, the balance of October 8, 2003 was limited to KRW 5,416,138, and KRW 1,008,418,641 deposited under D’s name on October 10, 203, and KRW 52,500,000 won was transferred on October 14, 2003, and KRW 50 million was transferred to L on December 26, 2003.

Meanwhile, in 2003, Plaintiff A acquired 147,500 shares of E. The Plaintiff failed to vindicate the source of KRW 514,000,000 out of the acquisition fund of KRW 825,000,000, and received a notice from the director of Seoul Regional Tax Office of June 19, 2008 on the revised return and payment of gift tax of KRW 514,000,000 as donated on October 14, 2003, and then received a notice on the revised return and payment of gift tax of KRW 514,00,00 as donated on June 30, 208.

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