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1. The head of the tax office having jurisdiction over the Plaintiff A and B shall impose each gift tax on the Plaintiff and B as specified in the attached Table.
Reasons
1. Details of the disposition;
A. On September 5, 2009, D Co., Ltd. (hereinafter “D”) that is a manufacturer of automobile parts (hereinafter “E”), donated 100% of the stocks of D’s limited liability (hereinafter “F”) to E Co., Ltd. (hereinafter “E”).
B. E, at the time of the declaration of corporate tax in 2009, paid KRW 4,513 million as the appraised value of the shares of this case received from D as an asset increase profit, and paid KRW 963 million as corporate tax due to the above asset increase profit.
C. From March 2, 2015 to March 30, 2015, the commissioner of the Daegu Regional Tax Office conducted a tax investigation with respect to the Plaintiffs, who are shareholders of E, and notified the Defendants, the head of the competent district tax office, who are the Plaintiffs, of the gift tax and gift tax Act (amended by Act No. 9916, Jan. 1, 2010; hereinafter “the Inheritance Tax and Gift Tax Act”) on the ground that the donation of the instant shares to D constituted “business acquisition, etc.” under Article 42(1)3 of the Inheritance Tax and Gift Tax Act (amended by Presidential Decree No. 21881, Dec. 14, 2009; hereinafter “Enforcement Decree of the Inheritance Tax and Gift Tax Act”) by deeming that the donation of the instant shares to D constituted “business acquisition, etc.” under Article 31-9(2)5 (b) of the Enforcement Decree of the Inheritance Tax and Gift Tax Act.
E Shareholder Shares (%) Equity Interest (%) No. A 401,382 G is non-existent, and Plaintiff A 401,382 G excludes Plaintiff B 100 million won and less than 100 million won from gift taxation, Plaintiff C 10345 Plaintiff C 49,692 G 135 G 135 100,454
D. After all, on August 3, 2015, the head of the tax office of distribution notified the Plaintiff A of KRW 711,592,040 (including additional tax; hereinafter the same shall apply) and KRW 107,071,920 of the gift tax to the Plaintiff B. On August 3, 2015, the head of the tax office of South Daegu rendered a notice of the determination of KRW 936,942,290 of the gift tax to the Plaintiff C.
(2) The Plaintiff’s each disposition of gift tax (hereinafter “each disposition of this case”) is added to the disposition of gift tax.
The Plaintiffs are dissatisfied with each of the dispositions of this case and raise an objection on October 30, 2015 and November 2, 2015.