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1. On February 1, 2013, the Defendant’s imposition of gift tax (including additional tax) against the Plaintiff shall be revoked.
Reasons
1. Details of the disposition;
A. From July 23, 2012 to September 5, 2012, the director of the Seoul Regional Tax Office notified the Plaintiff of the result of the tax investigation to the effect that C will impose gift tax of KRW 145,297,014 on September 4, 2012, deeming that the Plaintiff’s shares acquired on February 7, 2010 (hereinafter “instant shares”) were donated to the Plaintiff and that C will be subject to taxation of KRW 145,297,014, gift tax of KRW 2010 on the Plaintiff.
(hereinafter referred to as "the notice of taxation of this case". (b)
On September 28, 2012, the Plaintiff filed a request for pre-assessment review against the Director of the Seoul Regional Tax Office, and on November 2, 2012, the Director of the Seoul Regional Tax Office rendered a decision of re-assessment as follows.
(hereinafter “instant re-audit decision”). On September 7, 2012, the Plaintiff issued a notice of the result of the tax investigation to impose KRW 145,297,014 on the Plaintiff on September 7, 2012 by the Director of the Seoul District Tax Office of Seoul District Tax Office (hereinafter “instant re-audit decision”) shall examine whether the nominal holders at the time of establishment B are the actual owners of shares, whether the nominal holders are the nominal holders of shares, whether the change of ownership after incorporation is a gift or a title trust, and whether there is a tax avoidance purpose in the case of a title trust, and shall then determine the tax base and tax amount of each claimant’s gift tax
C. After the decision of re-audit of this case, the Seoul Regional Tax Office notified the Plaintiff of the result of the second tax investigation that it would be expected to impose KRW 150,671,578 on the Plaintiff, deeming that the Plaintiff received title trust rather than receiving the instant shares from C, after conducting a tax investigation again (hereinafter “the second tax investigation”).
Accordingly, on February 1, 2013, the Defendant issued a disposition imposing KRW 151,218,480 on the Plaintiff (hereinafter “instant disposition”).
E. The Plaintiff is dissatisfied with the instant disposition on April 16, 2013.