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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 July 27, 2006, the Plaintiff participated in the issue of capital increase by a third party allotment method (hereinafter “instant new shares”) of Drwegves Ltd. (hereinafter “Sweves Ltd.”) and subscribed to KRW 806,451 per common share (hereinafter “instant new shares”) at KRW 620 per share, and paid KRW 49,99,620 per share.
B. After investigating the change of shares of the non-party company, the director of the Seoul Regional Tax Office has issued the new shares of this case under the Inheritance Tax and Gift Tax Act (hereinafter “Gift Tax Act”).
) As the Plaintiff did not meet the market price under the provisions of the Inheritance and Gift Tax Act, the Plaintiff received 58,870,923 won by multiplying the difference between 620 won per share and 693 won per share of non-party company calculated by applying the Inheritance and Gift Tax Act, by the number of 806,451 shares allocated to 73 won per share, and thus, notified the Defendant having jurisdiction over the Plaintiff’s domicile of the details of the investigation.
C. Accordingly, the Defendant imposed gift tax of KRW 10,108,430 on the Plaintiff on August 1, 201 pursuant to Article 39(1)1(c) of the former Inheritance and Gift Tax Act (amended by Act No. 8828, Dec. 31, 2007) (hereinafter “instant disposition”).
The Plaintiff appealed and filed an appeal with the Tax Tribunal on March 2, 2012 on November 1, 201, but the Tax Tribunal dismissed the Plaintiff’s claim on June 21, 2012.
[Ground of recognition] Facts without dispute, Gap evidence 1, Eul evidence 1, Eul evidence 1, 2, and 3, the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The Plaintiff’s gift under the Inheritance and Gift Tax Act refers to a gratuitous transfer of tangible or intangible property, which can calculate economic values, to another person by means of a direct or indirect method, or an increase in the value of another person’s property by contribution, regardless of the name, form, purpose, etc. of the act or transaction. Therefore, the instant disposition is lawful.