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Reasons
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(영문) 서울행정법원 2014.02.07 2013구합10540
증여세부과처분취소
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1. The Defendant’s gift tax of KRW 397,539,392 and penalty tax of KRW 289,289,415, respectively, against the Plaintiff on June 1, 2012.

Reasons

1. Details of the disposition;

A. The Plaintiff lent KRW 240,00,000 to B on August 7, 2001, KRW 100,000,000 on August 17, 2001, and KRW 70,000,00 on February 16, 2002.

B. On February 16, 2002, the Plaintiff lent the above KRW 70,000,000 to B, and entered into a “contract for redemption of collateral” and “contract for stock acquisition.” The main contents are as follows.

B, until December 31, 2003, promises the Plaintiff to pay the above KRW 240,000,000 per annum and interest calculated at the interest rate of 10% per annum, and transfers 40,000 shares of Co., Ltd. (hereinafter “instant company”) owned by B (hereinafter “instant company”) to the Plaintiff as collateral in preparation for a case where the said promise is not complied with.

To this end, the acquisition of the above shares is also a separate contract.

However, on or before December 31, 2003, the transfer procedure for the above shares should not be implemented.

Transfer of shares - Details of shares to be transferred - Other

1. Issuing company: The company’s stocks of this case;

2. Stocks underwritten: 40,000 shares (ordinary shares).

3. Par value per share: 5,000 won/per share.

4. Total acquisition value: The transfer procedure for the shares above KRW 240,000 shall be implemented after December 31, 2003 under an agreement between B and the plaintiff.

C. On November 25, 2003, the Plaintiff entered into a “stock acquisition agreement” with B, and the main contents are as follows.

Transfer of shares - Details of shares to be transferred - Other

1. Issuing company: The company’s stocks of this case;

2. Stocks underwritten: 39,700 shares (ordinary shares).

3. Par value per share: 5,000 won/per share.

4. Total acquisition value: The transfer procedure for the shares above KRW 240,000 shall be implemented after October 31, 2005 under an agreement between B and the plaintiff.

B on March 8, 2007, sent to the instant company a written notice demanding the implementation of the transfer procedure, and the key point is

Details are as follows:

B On November 25, 2003, the Plaintiff does not exceed 39,700 shares out of 40,000 shares of the instant company.

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