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Reasons
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(영문) 창원지방법원 2021.01.14 2020구합52335
종합소득세부과처분취소
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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 disposition;

A. 1) A Co., Ltd. B (hereinafter “stock issuance corporation”) is a corporation established on April 5, 2006 and operates electrical construction and information and communication construction business, etc., and its representative director is C, the Plaintiff’s spouse.

2) From April 5, 2006 to March 31, 2018, the date of the establishment of an issuing corporation, the Plaintiff owned 20,000 shares out of 50,000 shares issued by the Plaintiff, and C owned the remainder of 30,000 shares for the same period (the acquisition price of the instant shares 10,000 won per share). (B) The Plaintiff and C, from among the shares issued by the issuing corporation owned as of April 1, 2018, 100 shares owned by the Plaintiff, 10,000 shares out of the shares owned by the Plaintiff, D-E, F-G number of the shares owned by C-G number, and the shares acquired by the Plaintiff through the said donation (hereinafter “the instant donation”); and (2) the corporation that issued the instant shares out of 20,000 shares at the board of directors’ temporary shareholders’ meeting at 0,000 won or 50,000 shares purchased shares at 0,005,01.

Pursuant to Section C, the Plaintiff and C on July 31, 2018

B. 1) At the same time, each of the 10,000 shares of 10,000 shares of an intersection as indicated in the port was transferred to 552,00,000 won and the provisional payment was disposed of against the Plaintiff and C (hereinafter “transfer of shares”). 3) The stock issuer, according to the resolution of a provisional shareholders’ meeting as of December 10, 2018, retired on December 31, 2018, both the Plaintiff and C’s private shares acquired from the Plaintiff and C (hereinafter “the retirement of shares in this case”).

Plaintiff’s tax return and C shall be KRW 55,239 per share in accordance with the supplementary assessment method prescribed by Article 54 of the Enforcement Decree of the Inheritance Tax and Gift Tax Act (hereinafter “The Inheritance Tax Act”).

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