logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
Text
Reasons
텍스트 조절
arrow
arrow
(영문) 수원지방법원 2014.12.18 2014구합53446
증여세부과처분취소
Text

1. The plaintiff's claim is dismissed.

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

Reasons

1. Details of the disposition;

A. On June 6, 2002, the Plaintiff’s references B incorporated D Ltd. Corporation (hereinafter “D”) which is a wood manufacturing plant in Africa with C, etc. and serves as a representative director. At the time of its establishment and the shareholders’ status at the end of 2006 were as listed below.

315,120,00 40 b 3,200,50,000 c 37% C 417,534,000 E 3,373,500,000 c 39% E 39,390,000 E 39,390,00 5% F 2,076,000,000 24% G 15,756,000 24% g 15,756,002% 787,800,650,000 c 8,650,000 c 8,650,000

B. Around April 2008, D owned the entire shares held by F, an investor, as its own shares, by transferring them to KRW 500 million, and transferred them to the Plaintiff on July 31, 2008, and E, an investor, transferred to B the entire shares of D on March 31, 2010, KRW 250 million.

C. On March 5, 2012, the director of the Central District Tax Office: (a) conducted a tax investigation with respect to the Plaintiff and B; (b) notified the Defendant of the taxation data by deeming that B donated funds created through the omission of sales in D to the Plaintiff under the pretext of stock acquisition funds; (c) on February 5, 2013, the Defendant issued a revised notice of KRW 89,723,200 (including penalty tax) for the gift tax for the year 2008 following the donation of the key amount at issue in this case to the Plaintiff on February 5, 2013, regarding the amount of KRW 147,442,494 (hereinafter “instant key amount”).

(hereinafter “instant disposition”) D.

The Plaintiff appealed and filed an appeal with the Tax Tribunal on May 16, 2013, but was dismissed on April 4, 2014.

【Fact-finding without dispute over the ground for recognition, Gap evidence 1-2, Eul evidence 1-1, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. According to Article 2(1)2 of the Inheritance Tax and Gift Tax Act (hereinafter “Inheritance Tax Act”), in the case of a non-resident, the location of the non-resident is domestically located.

arrow