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1. The Defendant’s additional tax amounting to KRW 17,95,140 for the transfer income tax for the year 2007 reverted to the Plaintiff on May 6, 2010, KRW 4,242,647.
Reasons
1. Details of the disposition;
A. On June 1, 2007, the Plaintiff transferred 8,250 shares (the face value 5,000 won per share; hereinafter “instant shares”) issued by Co., Ltd. B (hereinafter “B”) to the Plaintiff’s father C with KRW 4,1250,000 per share, and reported and paid the transfer income tax.
B. The Defendant denied the transfer value by deeming that the Plaintiff transferred the instant shares to a specially related party, and thus becomes subject to the avoidance of wrongful calculation. The Defendant issued the disposition of this case to the Plaintiff on May 6, 2010 based on the weighted average value of KRW 19,500 per share in accordance with Article 63 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 8828, Dec. 31, 2007; hereinafter the same shall apply) and Article 54 of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act (amended by Presidential Decree No. 20621, Feb. 22, 2008; hereinafter the same shall apply) and the supplementary evaluation method under Article 54 of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act (amended by Presidential Decree No. 20621, Feb. 22, 2008; hereinafter the same shall apply) based on the supplementary evaluation method of Article 3 and 2 of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act.
C. On June 29, 2010, the Plaintiff filed an appeal with the Tax Tribunal, but was dismissed on March 18, 201.
[Ground of recognition] The fact that there is no dispute, entry of Gap 1's evidence, purport of whole pleading
2. Summary of the plaintiff's assertion
A. When the Plaintiff transferred the instant shares to C, the Plaintiff also transferred KRW 5,000 per share to Nonparty D who did not have any special relationship.
Therefore, even though there is a trade value sufficient to recognize the market price of the instant shares as the market price, it is unlawful to calculate the value of the instant shares as the supplementary assessment method in accordance with the former Inheritance and Gift Tax Act.
B. The issue of the instant shares is based on the supplementary evaluation method under the former Inheritance and Gift Tax Act, since the said value cannot be deemed as the market value.