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Reasons
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(영문) 부산고등법원 2012.10.19 2012누2160
증여세부과처분취소
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1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The first instance court.

Reasons

1. Details of the disposition;

A. 1) On December 1, 2004, the Plaintiff acquired 18,000 shares of the non-party company (hereinafter “the initial shares”). At the time, C constitutes the largest shareholder, etc. under Article 41-3(1) of the former Inheritance Tax and Gift Tax Act (amended by Act No. 9916, Jan. 1, 2010; hereinafter “former Inheritance Tax and Gift Tax Act”). On December 22, 2005, the Plaintiff acquired 4,500 shares from the shares issued by the non-party company for capital increase (hereinafter “instant new shares”) at KRW 5,00 per share, the face value of which is 5,00 won per share.

3) On July 1, 2007, the non-party company divided its par value into five hundred won per share (However, in this case, the non-party company shall be stated as the number of shares before the division of shares for convenience.

(B) On January 25, 2008, the Busan Regional Tax Office listed on the KOSDAQ. B. The Busan Regional Tax Office conducted an integrated tax investigation with respect to the non-party company from August 10, 2009 to September 30, 2009, and determined that C at the time of the said donation constituted the largest shareholder, etc. under Article 41-3(1) of the former Inheritance and Gift Tax Act, and imposed a gift tax on the Plaintiff for 2,279,340,000 won based on the initial stock acquired at the time of listing 18,000 shares (the Plaintiff did not dispute whether he is a specially related person C, but paid the gift tax.

(C) On January 25, 2010, the Board of Audit and Inspection issued a request to impose gift tax on the profits arising from listing 4,500 shares with compensation for the instant case.

2) On July 5, 2010, the Defendant imposed a gift tax of KRW 355,773,600 (including additional tax of KRW 103,773,600) on the Plaintiff as the value of donated property (hereinafter “instant disposition”).

2. Whether the instant disposition is lawful

A. The plaintiff's assertion 1 is not a person with a special relationship with C, and the plaintiff is an executive of the non-party company.

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