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1. The part concerning the claim for revocation of imposition of local income tax among the instant lawsuit is dismissed.
2. The Defendant’s act on July 1, 201 to the Plaintiff.
Reasons
1. Details of the disposition;
A. At the time of January 2006, the Plaintiff owned 5,000 shares (10% of the total number of shares issued) issued by B Co., Ltd., an unlisted corporation (C Co., Ltd., Jan. 20, 2010; hereinafter “Nonindicted Co., Ltd.”).
B. On February 27, 2006, the Plaintiff transferred 4,182 shares of the non-party company (hereinafter “instant shares”) to eight persons, such as D, who are specially related parties (hereinafter “D, etc.”) in total at par value of KRW 10,000 per share (hereinafter “instant transfer”).
Name-related transfer-related transfer-related transfer-related transfer-related transfer-related transfer-related transfer-price (%) D 8,170,000 or F 5485,480,000 10.96 G 5,480,000 or 5485,480,480,000 or " 3913,910,000 or 910,000 7.82 H 3913,910,000 or " 3913,910,7.82 I" 3913,910,000,000 or J 5488,480,000 or 5488,480,000 or 480,964,848,608,6848,608,620
C. On February 28, 2006, L, which is the plaintiff, donated to the non-party company a building of 2,112 square meters and 3 stories above land in Gwanak-gu in Seoul Special Metropolitan City (hereinafter “instant real estate”). On March 3, 2006, L, which is the plaintiff’s father, has completed the registration of ownership transfer concerning the instant real estate in the name of the non-party company.
The non-party company added 6,379,127,750 won to the gross income as to the donation of the instant real estate, and paid the corporate tax of KRW 1,567,90,230 for the business year 2006.
E. On April 201, the director of the Seoul Regional Tax Office imposed capital gains tax on the Plaintiff, the transferor, by applying the provision regarding the wrongful calculation based on the low-price transfer of unlisted stocks between the related parties. The difference between the transfer value of the instant case and the value assessed by the supplementary assessment method is regarded as the gift income from a low-price transfer and the gift tax is imposed on D, etc., the transferee. The Nonparty Company’s increase in the value of the Plaintiff’s stocks following the donation of the instant real estate.