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1. The Defendant’s gift tax of KRW 3,937,677,100 (including additional tax) as of March 31, 2003 against the Plaintiff on October 7, 2014.
Reasons
1. Details of the disposition;
A. On March 31, 2003, the Plaintiff acquired B Co., Ltd. (former C Co., Ltd.; hereinafter “B”) shares 570,000 shares issued (hereinafter “instant shares”).
B. From April 3, 2014 to June 13, 2014, the director of the Seoul Regional Tax Office conducted an integrated investigation of corporate tax against D Co., Ltd., and notified the Defendant of the taxation data that D Co., Ltd. managed D Co., Ltd. acquired the instant shares from F Co., Ltd. on January 23, 2002, and held title trust in the Plaintiff’s name.
C. On October 7, 2014, the Defendant determined and notified KRW 3,937,677,100 of the gift tax on March 31, 2003 by applying the provision on deemed donation of title trust property under the Inheritance Tax and Gift Tax Act to the Plaintiff (hereinafter “instant disposition”).
[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 and 8, the purport of the whole pleadings
2. The Plaintiff’s assertion that title trust of the instant shares was made in order to avoid the designation of management issues under the Securities Listing Regulations after taking over B from the G Group to which the D Co. Ltd. belongs, and there was no purpose of tax avoidance. Therefore, the provision on deemed donation of title trust property under the Inheritance Tax and Gift Tax
3. Attached statements to the relevant Acts and subordinate statutes;
4. Determination
A. The main text of Article 45-2 (1) of the former Inheritance Tax and Gift Tax Act (amended by Act No. 9916, Jan. 1, 2010) provides that “where the actual owner and the nominal owner are different in the property requiring a registration, etc. for transfer or exercise of the right, the value of the property shall be deemed to have been donated to the actual owner on the date when it is registered, etc. as the nominal owner, notwithstanding Article 14 of the Framework Act on National Taxes.” Meanwhile, Article 45-2 (2) of the former Inheritance Tax and Gift Tax Act provides that “the same shall not apply to cases where the property is registered, etc. in another person’s name without