beta
Text
1. The judgment of the court of first instance is modified as follows.
All of the plaintiff's claims are dismissed.
2. The Plaintiff’s total costs of litigation.
Reasons
1. Details of the disposition;
A. The Plaintiff was an employee of B Co., Ltd. (hereinafter “B”), and on December 8, 2004, the Plaintiff acquired 3,000 shares issued by B, who were unlisted companies at the time, from C, who fell under the largest shareholder, etc. under Article 41-3(1) of the former Inheritance Tax and Gift Tax Act (amended by Act No. 9916, Jan. 1, 2010; hereinafter “former Inheritance Tax Act”).
B. On December 22, 2005, the Plaintiff acquired KRW 5,000 per share of 750 (hereinafter “instant new shares”) from the capital increase issued by B for new shares with a face value of 5,000 per share.
C. B, around July 1, 2007, after dividing the face value per share into 500 won, listed at the KOSDAQ on January 25, 2008, the Plaintiff’s shares increased to 37,500 shares due to the above division into face value.
(However, in case of below, it shall be stated as the number of stocks before stock division for convenience).
After conducting an integrated tax investigation with respect to B from August 10, 2009 to September 30, 2009, the Busan Regional Tax Office imposed gift tax of KRW 61,178,890,000 and additional tax of KRW 19,650,374 on the Plaintiff regarding profits accrued from listing 3,000 shares originally acquired, but did not impose gift tax on the profits accrued from listing 3,00 shares for value.
E. On January 25, 2010, the Board of Audit and Inspection issued a request to audit the business of Busan Regional Tax Office to impose a tax amount of KRW 105,00,000 on the profits accrued from the listing of the instant shares for consideration. On July 1, 2010, the Defendant issued a disposition to correct the amount of KRW 82,178,00,00, including the profits accrued from the listing of the instant new shares for consideration, to the Plaintiff, for which KRW 21,00,00,000 increased including the profits accrued from the listing of the instant shares for consideration, as well as the gift tax amount of KRW 82,178,00,00, and the penalty tax on the gift tax was increased to KRW 8,647,80,00 (hereinafter “instant disposition”).
F. The Plaintiff was dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on September 17, 2010, but the Tax Tribunal filed the said appeal on June 30, 201.