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Reasons
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(영문) 서울행정법원 2011.10.05 2011구단1668
양도소득세등부과처분
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1. The Defendant’s imposition of capital gains tax of KRW 1,966,952,030 against the Plaintiff on April 1, 2010, KRW 1,716,662,620.

Reasons

1. Details of the disposition;

A. The Plaintiff transferred 148,147 shares of Company B (hereinafter “Company”) (hereinafter “instant shares”) to KRW 121,500 per share as follows (hereinafter “instant share transfer contract”).

(1) 98,765 shares out of the shares of this case: (2) on March 20, 2007, transferred to the Slastic Fund 49,382 shares out of the shares of this case: (3) on April 20, 2007, the total transfer value: 17,99,860,50 won.

B. On May 22, 2008, the Plaintiff filed a final tax return on KRW 1,716,662,620 for the Defendant for the extension of the payment period until November 30, 2008, and received approval from the Defendant on May 22, 2008.

C. On September 23, 2008, the Plaintiff filed an application for rectification of transfer income tax with the Defendant’s revocation of the instant share transfer contract. On November 10, 2008, the Defendant accepted the said application for rectification and rendered a decision to exclude the Plaintiff from taxation of transfer income tax (hereinafter “instant exemption from taxation”). D.

The result of the audit by the Board of Audit and Inspection on the Defendant did not cancel or cancel the share transfer contract of this case, but it was pointed out that the Plaintiff was merely a repurchase of shares after the transfer of the shares of this case. On April 1, 2010, the Defendant decided and notified the Plaintiff of the transfer income tax of KRW 1,966,952,030 (the additional payment of KRW 1,716,662,62,620) for the year 207 (the disposition of this case) (hereinafter “the disposition of this case”).

[Reasons for Recognition] Unsatisfy, Gap evidence 4, 5, Eul evidence 1 to 5 (including each number)

2. Whether the disposition is lawful;

A. The plaintiff asserts that the disposition of this case is unlawful for the following reasons.

In other words, the instant stock transfer contract was concluded on the condition that the company would cancel its net loss in the year 2007, and the company would have caused the net loss in the year 2007, and is a condition to cancel the instant stock transfer contract.

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