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이건 토지가 1989.10.25 청구외 ○○○상가주식회사로부터 청구인등 6인 명의로 소유권이전등기가 경료된데 대하여 실제매매거래없이 무상으로 이전등기된 것으로 볼 수 있는지 아니면 청구인등 주주 8인이 ○○○상가주식회사의 전체주식

[Case Number]

National Trial 191west 1184 ( October 24, 1991)

[Items]

Global Income

[Types of Decision]

Correction

[Summary of Decision]

In view of the fact that ○○ and ○○○ divided the land owned by the legal entity on the basis of only a written confirmation and a receipt, etc., it is reasonable to revoke the disposition on which the claimant imposed gift tax, etc. on the claimant by deeming that 1/6 of the land was donated by ○○ Co., Ltd.

[Related Acts]

Article 23 of the Income Tax Act

【Disposition】

The imposition of the notified global income tax and the same defense tax shall be the total amount for each claimant.

The relevant tax base after deducting 233,33,333 won from the amount of income, respectively;

Correction of amounts and amounts of duty.

The global income tax base for the year to which the claimant may accrue shall be determined as follows: US 1989127, 630, 110 won 25,538,310 US 1989137, 761, 990 won 27,711, 690 US 1989113, 910,590 won 22,521,870 won

【Reasoning】

1. Facts;

The claimant's OOO appears to have completed the registration of ownership transfer from the claimant's other OO directors in the name of six persons, such as the claimant's et al., that the plaintiff's OOOO directors in Seoul Special Metropolitan City, OOOOO directors in the same Gu, OOOO directors in the same Gu, OOO directors in the same Gu, and the copy of the register of the Seocho-gu Seoul Metropolitan Government OOOOOOO directors in the name of six persons, such as the claimant, etc., on October 18, 1989;

To this end, as if the director of the tax office had transferred the ownership transfer registration in the name of 6 applicants, etc. even if there was no actual transaction, he/she shall be deemed to have leaked this parcel of land out of the company, and shall be evaluated as 1,400,000,000 won in the transfer value of the same site located in OOOO located in the same corporation, and shall be evaluated as 1,650,90,000 won in the calculation of earnings and 23,33,333 won in the calculation of earnings as well as 23,333 won in the calculation of earnings as an equity investment officer, he/she shall be deemed to have been disposed of as a bonus for 190, 190, 1920, 91, 97, 97, 196, 97, 97, 97, 196, 196, 97, 197, 196, 197, 197, 197,

2. The claimant's assertion;

The claimant agreed to take over 10,00 billion won (5,00 won per share) of the stock company of 10,000 O on April 24, 1989 between eight shareholders, such as claimant, etc. and four other shareholders, and the claimant agreed to give and receive 300 million won at the same time as the contract is concluded, and the balance 2.5 billion won is to be given and received on June 30, 1989, but the transferee paid only 1.4 billion won out of the balance 2.5 billion won as of June 30, 1989 due to the aggravation of the financial situation, and the remaining balance 1.1 billion won as of August 31, 1989 is not paid to the 1.5 billion won as of September 1, 1989, and the 1.5 billion won as of the time the O was the representative director of the stock company, and the 1.5 billion won as of the date the 13000,000,00 won was paid to the 1300,00.

3. Opinions of the Commissioner of the National Tax Service;

In this regard, the Commissioner of the National Tax Service seems to have conducted a disguised purchase and sale of the land owned by the same person between the non-claim OO corporation and the claimant, even though there was no actual purchase and sale of the land. Therefore, he is justified in the initial disposition of disposal of the amount equivalent to the portion reverted to the claimant without a quid pro quo relationship.

4. Issues

Therefore, the issue of this case is whether the ownership transfer registration has been made in the name of 6 applicants, etc. from the OOO corporation outside the claim on October 25, 1989, and whether 8 shareholders, such as the claimant, etc., can be deemed to have been made free of charge without any actual transaction, or whether it can be recognized as being paid in kind by the transferee of the shares in the process of transferring the entire shares of the corporation by OO.

5. Hearing and determination

Pursuant to the certificate of 190.9.15 of OOO, a shareholder of the stock company, OO on the above issues, the head of Seocho-gu Seoul Metropolitan Government OOOOOO site and 1,650.9 square meters of the same OO site and 1,650.9 square meters of the same OO site are divided into half by mutual agreement between the two parties. After that, OOO site and 1,650.9 square meters of the same OO site are transferred to 1,40,000,000 won to 1,650,000,000 won among non-OOO and non-OO owners of the same corporation. It is confirmed that OO is owned by 1,650,000,000 won, and OO is owned by 1,651,651,000,000 won.

According to a receipt of O's non-claim, 140 million won is deemed to have been received as a bonus of 1989.6.30, 1989, 1000, 3000, 3000,0000,0000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,00,000,00,00,00.

First, according to the 1978.4.10 shares transfer and takeover contract, 1,00 (1,00 won per share) owned by 6O or such, 30O or more, 20O or more, 30O or more (1,000 shares), 10O or 50O or more, 130O or more (130 shares), 130O or more, 1300, 1300, 1300, 1300, 1300, or 900 shares or less respectively, 80,000 or more issued by 60,000,000 or more (130,000,0000 won per share) and 90,000 or more, 30O or more, 100,000 or more shares issued by 90,000 won or more, 100,000 or more shares or less.

Second, according to the financial data presented by the claimant that he received only KRW 1,400,000,000 for the remainder of KRW 2,500,000 on June 30, 1989, and that the remainder of KRW 1,100,00,000 for the remainder of KRW 1,40,000 and the psychological data submitted by the OO bank's OO-dong branch and OO bank's O-dong branch, it is found that 1,40,000,000 for the O-dong branch of O-bank in September 30, 1989 were deposited in a cashier's name (one of four assignees) and OO (one of the eight transferors) as the same O-bank's name and deposited in the O-dong branch.

Third, according to the certified copy of the corporate registry, OO, one of four business owners of June 30, 1989, who paid KRW 1400,000,000 out of the balance of the purchase price, shall be deemed to have taken office as the representative director of the corporation;

Fourth, as the transferee does not pay any balance of KRW 1,100,000,000, it appears that according to the highest letter sent to OO, OO, OO, or OO under the co-ownership of four persons, and the reply reply sent by OO on September 1, 1989 by OO as a content-certified mail, the fact of mutual stock trading is recognized; and

Fifth, according to the letter of agreement of October 5, 1989, the transferee shall evaluate the balance of the stock purchase price of KRW 1,100,000,000 between the representative OO (former representative) and the transferee OO and four other persons, such as OOO, etc., in relation to the balance of KRW 1,100,000,000,000, OOO's land owned by the Seocho-gu Seoul Metropolitan Government OOdong Co., Ltd., and the transferee shall be the payment method for outstanding shares, and the transferor shall pay KRW 300,000,000,000,000, which is the difference arising from the payment in kind, to the transferee, at the same time, the transferee shall deliver documents necessary for the registration of the transfer of real estate in kind to the person designated by the transferor;

Sixth, in the case of the share purchase price of KRW 1,100,000 and the difference between KRW 1,400,000,000 and the appraised value of the land in accord and satisfaction of KRW 300,000,000,000 respectively, according to the financial data presented by the claimant in relation to the assertion that the OO et al. has received 100,000,000 shares from three persons such as the claimant for the joint project and paid it to the OO, and the psychological data submitted by the related financial institutions such as OOO branch, etc. of the OO bank, etc., the OO bank requested or issued a check for 70,00,000,000,000 won, and the OO bank has deposited 30,000,000,000,000 won and 30,000,000 won or more, and 10,000,000 won or more.

Sixth, according to the response submitted on October 1, 1991 by 191 by OO, OO, and OO three of the assignees, the fact that the balance of the purchase and sale price of shares is KRW 1,100,000,000 among the purchase and sale price of shares is paid in lieu of the land and 300,000,000,000 won is paid in lieu of the settlement price is paid in lieu of the land. On June 30, 1989, OO has taken office as the representative director of the stock company, 100,000 won was changed to 10,000 won and used for construction purposes without the consent of the former 190,000 won was 0,000 won and 10,000,000 won was 10,000 won and 300,0000,000 won were 10,0000 won and 90,0000,0000 shares and 1000.

hhh. According to the statement submitted by OO at the time of September 16, 191 with respect to the certificate of 1990.9.15 of OOO's 190m2, " he was subject to an investigation by withdrawing from the corporate tax with no tax office on September 15, 1990 and explaining the initial acquisition and transfer motive of the shares and the process of transfer of the shares, and OO was not carrying out a business clearly at that time, OO stated that he received and used cash first, and 50% of it was 50% of it was discussed in the initial acquisition process of the shares, and that O was 60% of it was divided into the transfer of the shares and 600 O's shares, and 1000 O's shares were divided into the transfer of the shares and 50% of it was 100 O's own shares, and 600 O's own shares were transferred.

6.0,000,000 won are received and delivered to 300,000,000 won per year from 1989.4.24,000 and 1,400,000 won among 1,40,000,000 won, and 1,400,000,000 won were assigned to the representative director of the stock company. 8.18,000,000,000 won were transferred to 9.0,000,000 won and 9.0,000,000 won were owned by the above corporation and 9.0,000,000 won were divided into 1,651,000 won and 9.0,000,000 won were transferred to 9.0,000,000 won and 9.0,000,000 won were owned by the above corporation.

In this case, if the transfer of shares falls under Article 23 (1) 3 of the Income Tax Act and Article 44-2 (1) 1 of the Enforcement Decree of the same Act, the transfer income tax shall be imposed on the transferor such as OO, etc. and the transfer income tax shall be imposed on the non-shareholders registered in the name of 3 non-shareholders according to the actual transaction details with the claimant, etc., except for the imposition of the transfer income tax, etc. according to the actual transaction details with the non-shareholders. However, if the claimant divided the land owned by the corporation by one half on the basis of only the certificate and receipt, etc. of OOO, it shall be deemed that the claimant is a bonus or dividend paid from the OOO Co., Ltd., and the disposition of this case imposing the global income tax, etc. is illegal and unjust.

6. Conclusion

Since a request for a trial is deemed to have merits of the claimant as a result of the review, it shall be decided as ordered in accordance with Articles 81 and 65(1)3 of the Framework Act on National Taxes.

《별 첨》

D. D. D. D. and D.

OOOOOOO, Seoul, OOOO-dong, OO-dong, Seoul, OO-dong, O-dong, Seoul, OOO-dong, O-dong, O-dong, Seoul, O-dong, O-dong, O-dong, OO-dong, three persons.