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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. On March 27, 2013, B Co., Ltd. (hereinafter “Nonindicted Company”) filed a report on corporate tax attributed to the business year 2012 through the Home Branch System, and prepared and submitted a detailed statement of changes in stocks and a statement of transfer of shares of equity (hereinafter “instant shares”) from Nonparty C on May 1, 2012 that the Plaintiff acquired KRW 72,50 per share of common shares of the Nonindicted Company from Nonparty C on May 1, 2012.
B. When the non-party company was listed on the KOSDAQ on October 23, 2015, the director of the Central District Tax Office conducted an investigation into the status of stock fluctuation with the non-party company from February 20, 2017 to March 31, 2017. As a result, the transfer of the instant shares constitutes “the donation of profits from the listing, etc. of stocks” under Article 41-3(1) of the former Inheritance Tax and Gift Tax Act (amended by Act No. 11130, May 28, 2013; hereinafter “former Inheritance Tax Act”) and notified the Defendant thereof.
C. On November 22, 2017, the Defendant decided and notified the Plaintiff of KRW 1,127,292,420 of the gift tax, which was the date of donation, on May 1, 2012, with respect to the benefits arising from the listing of the instant shares.
(hereinafter “instant disposition”) D.
On April 25, 2017, prior to the instant disposition, the Plaintiff filed a request with the Commissioner of the National Tax Service for a pre-assessment review on the Defendant’s imposition of gift tax on the instant shares. However, the Commissioner of the National Tax Service, on August 24, 2017, presented arguments as to whether the Plaintiff and the Defendant voluntarily prepared the Plaintiff’s share transfer contract, etc. in the process of filing a request for pre-assessment review and requesting a trial on the ground that “the time of acquisition of the instant shares was not proved to be on May 1, 2012,” and as to other issues, such as whether C is the largest shareholder, even under Article 19(2) of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act amended by Presidential Decree No. 23591, Feb. 2, 2012, without any other determination.