beta
Text
1. The Defendant’s capital gains tax of KRW 2,594,076,30 (including additional taxes) for the year 2010 owed to the Plaintiff on June 10, 2015; and
Reasons
Details of the disposition
On August 4, 2009, the Plaintiff established B Co., Ltd. (hereinafter referred to as “Nonindicted Company”) on March 29, 201, and owned 140,000 shares (hereinafter referred to as “instant shares”) in the name of D, E, and F (hereinafter referred to as “three persons, such as D”) with capital increase issued on September 4, 2009.
On February 1, 2010, under the premise that the Plaintiff transferred the instant shares and the management rights of the non-party company to G Co., Ltd. (hereinafter “G”), KRW 14 billion, the Defendant respectively notified the Plaintiff on June 10, 2015 of the transfer income tax of KRW 2,594,076,300, and securities transaction tax of KRW 136,556,000 (including the additional tax on no report and the additional tax on no return) for February 2010, as the result of the transfer of the instant shares and the management rights.
(2) The Plaintiff, who was dissatisfied with each of the above dispositions, filed an appeal with the Tax Tribunal on August 12, 2015, but was dismissed on December 28, 2015.
【Unstrificing grounds for recognition, the Plaintiff’s assertion of the legitimacy of the instant disposition and the purport of the entire statements and arguments in Gap’s evidence Nos. 1, 11, 12, and Eul’s evidence Nos. 1 and 2 is a conditional sale and purchase based on the conclusion of the lease agreement for H station stores and the settlement of the area, and the change of the remaining 100 sales stores. Of the total sales amount of 16 billion won, the Plaintiff’s paid money is 1.2 billion won and the remaining 4 billion won should be settled based on the number and size of the salesroom secured by the non-party company. Since the settlement of accounts has not yet been completed, the time of transfer has not yet arrived since the transfer price was not realized as the Plaintiff’s finalized income.
In addition, since the transfer price received by the Plaintiff is not 14 billion won but 12 billion won, it considered 14 billion won as the transfer price.