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1. Revocation of a judgment of the first instance;
2. The gift tax imposed on the Plaintiff A on December 1, 201 by the head of the Seocho District Tax Office, which was 242,86.
Reasons
1. Details of the disposition;
A. On January 25, 2008, the director of the Central Regional Tax Office of China: (a) investigated the changes in shares of the non-party company C (hereinafter “non-party company”); and (b) notified the Defendants of the taxation data of the non-party company 5,091 shares (the non-party company’s common shares were converted into 40,00 shares on February 20, 2008; (c) the total number of non-party company’s common shares at the time of conversion redemption was 440,598 shares; 9.1% on February 20, 2008; and (d) the non-party company’s common shares were converted into 5,884 shares (the above conversion redemption priority is 46,239 shares on February 20, 208; and (d) the non-party company’s common shares were 440,598 shares; and (d) each of the above shares was combined with each of the above shares).
B. Accordingly, by applying Article 45-2 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 8852, Feb. 29, 2008; hereinafter the same) to the Defendants, the Defendants assessed the value of stocks of the non-party company as KRW 38,383 per share, and assessed the value of stocks of the non-party company as KRW 720,662,976 on December 1, 201, the director of the tax office of Seocho-gu impose gift tax on the Plaintiff A and the director of the tax office of labor force imposed KRW 873,358,128 on the Plaintiff on December 1, 2011.
(hereinafter as seen below, the imposition of gift tax of KRW 242,86,96 against Plaintiff A remaining after reduction and the imposition of KRW 296,06,475 against Plaintiff B is combined. (C)
Accordingly, the Plaintiffs filed an objection with the Commissioner of the National Tax Service on March 7, 2012. The Defendants accepted part of the Plaintiffs’ claim on April 2, 2012, and accepted the market price of the instant shares on December 28, 2007 by Nonparty E, “National Pension 05-5 Venture Business Association” and not more than five venture businesses associations.
The price of KRW 17,817 per share, the acquisition price of which is 17,817, E on December 28, 2007, at the time of acquisition from the six venture cooperatives on December 28, 2007, shall be either 140,000 won or at the time of conversion into common shares on February 20, 2008.