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(영문) 서울행정법원 2016.12.27 2015구합83313
증여세가산세부과처분취소
Text

1. On August 10, 2007, the Plaintiff A’s lawsuit partially revoked the imposition of penalty tax in good faith.

Reasons

1. Details of the disposition;

A. L, the representative director of L in title trust corporation M (hereinafter “M”) and N Co., Ltd. (hereinafter “N”), respectively held title trust with L, a total of 758,980 shares of M, and a total of 1,359,493 shares to Dong-in P from 1983 to 199, respectively.

B. On September 28, 2002, L, as indicated in the column of “number of shares” as indicated below, donated 300,000 shares owned by the Plaintiffs under P, respectively, on September 28, 2002. The Plaintiffs calculated the price per share by applying 20% of the largest shareholder (by applying 20% of the premium rate per share) to each chief of the competent tax office on December 26, 2002, when filing a gift tax return as listed in the table 1 below.

(3) On December 24, 2003, the head of Yongsan Tax Office assessed the amount of principal tax to be paid in cash. On December 24, 2003, the head of Yongsan Tax Office decided to authorize the return and payment of the gift tax by Plaintiffs A, C, D, H, and I; on December 19, 2003, the head of the tax office decided to authorize the return and payment of the gift tax by Plaintiffs J on December 19, 203. On September 28, 2002, the amount of the gift tax to be paid in KRW 18,456 40,00 for each of the following reasons: (140,000 for shares of KRW 15,00 for KRW 39,00 for shares of KRW 20,00 for KRW 30,00 for shares of KRW 40,00 for KRW 30,00 for shares of KRW 30,500 for shares; and (2) the head of the tax office of the tax office of the tax office of the tax office of the Korea.

3. Each chief of the competent tax office, on August 4, 2005, shall revaluated the value per N Shares of 24,456 won, and shall be as follows, to the plaintiffs:

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