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1. On November 15, 2013, the Defendant imposed a disposition of KRW 210,144,031 on the Plaintiff for additional payment of global income tax in 2008.
Reasons
1. Details of the disposition;
A. (1) On March 4, 2008, the Plaintiff indicated 520,000 U.S. dollars 2,896,400 shares issued by C Co., Ltd. (hereinafter “C”) (hereinafter “instant shares”) as C Co., Ltd. (hereinafter “C”) which is located in the K delivery Do, as of March 4, 2008 only to USD 5.57 per share (hereinafter “US”).
x 520,000 shares x 1,141,000 shares from D (i.e., USD 11.41 per share x 100,000 shares) are purchased respectively, and the transfer of ownership is completed on April 4, 2008 in the name of the Plaintiff.
(2) On April 23, 2008, the Plaintiff sold the instant shares at USD 5,933,200 per share ($ 11.41 per share x USD 520,00 per share). On May 29, 2009 and July 29, 2009, the Plaintiff reported and paid KRW 603,580,250 to the Defendant in 2008.
B. (1) On March 8, 2010, the Defendant imposed and collected a gift tax amount of KRW 1,217,60,100 (including additional tax) on the amount equivalent to the difference with the market price pursuant to Article 35(2) and (1)1 of the Inheritance Tax and Gift Tax Act (amended by Act No. 9916, Jan. 1, 2010; hereinafter “Inheritance Tax Act”), and Article 26 of the Enforcement Decree of the same Act (amended by Presidential Decree No. 21292, Feb. 4, 2009) on the Plaintiff, on the ground that “the Plaintiff acquired the shares of this case from B at a remarkably lower price than USD 5.57 ($ 11.41 per share).” The Plaintiff paid the gift tax (hereinafter “instant gift tax imposition disposition”).
(2) The Defendant, on March 11, 2010, corrected the relevant portion of the capital gains tax already paid as deemed dividend on the ground that: (a) the Plaintiff’s transfer price of the instant shares to C and the Plaintiff’s acquisition price are actually paid for the reduction of capital; (b) thus, the difference between C’s acquisition price of the instant shares and the Plaintiff’s acquisition price constitutes deemed dividend by capital reduction.
Accordingly, the Defendant calculated the global income tax amount of KRW 146,854,150 by adding the value of donated property according to the disposition imposing the gift tax of this case to the acquisition value of the stocks of this case, and then paid capital gains tax of KRW 603,580,250, and earned income tax of KRW 2008.