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(영문) 서울행정법원 2015.09.24 2015구합51897
증여세부과처분취소
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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. B Co., Ltd. (hereinafter “B”) is a company established on January 4, 1994 and engaged in construction design and supervision, building appraisal, building appraisal, construction supervision, civil construction, construction execution, etc.

B. Nonparty C, who is the father of the Plaintiff, is the representative director of Nonparty B, and is the largest shareholder of 24,204 shares as of the end of the business year 2009 (18,294 shares as of the end of the business year 2010; 30.34% as of the end of the business year 18,294 shares; 16,840 shares as of the end of the business year 201; 25.91% as of the end of the business year 201; and also is the largest shareholder) and B.

C. On December 16, 2010, the Plaintiff acquired 5,762 shares of B from Nonparty D, who is the shareholder of B, to KRW 130,00,000 ( KRW 22,561 per share; hereinafter “instant shares”). On June 23, 201, E, who is the Plaintiff’s male partner, acquired 3,00 shares of B from Nonparty F, who is the shareholder of B, to KRW 45,00,00 ( KRW 15,00 per share; hereinafter “instant shares”).

Meanwhile, on the other hand, on December 14, 2010, Nonparty G and H respectively acquired KRW 15,000 per share of KRW 15,000 per share, total price of KRW 45,000,000 per share (hereinafter “instant 3 shares”; Nonparty I acquired KRW 3,000 per share of KRW 16,00 per share from the foregoing C on November 28, 201, and Nonparty I acquired KRW 48,00,00 per share of KRW 16,00 per share, total price of KRW 48,00,000.

(hereinafter “instant 5 shares”) e.

The director of the Daejeon Regional Tax Office: (a) conducted an investigation of changes in stocks in the business year 2010 and 201, and then notified the head of the competent tax office, including the Defendant, of the result of the tax investigation on October 21, 2013, on the following grounds: (b) the transaction value of the instant shares Nos. 1 through 5 cannot be deemed the market value objectively reflected; and (c) it is difficult to verify other transaction example, appraisal value, etc. which can be recognized as the market value; and (d) the value calculated according to the supplementary evaluation method is the market value;

F. Accordingly, the Defendant on March 3, 2014.

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