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Reasons
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(영문) 부산고등법원 2016.06.10 2015누22479
증여세부과처분취소
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1. The defendant's appeal is dismissed.

2. According to the Plaintiff’s expansion of the purport of the claim in the trial, the Defendant on February 12, 2014.

Reasons

1. Details of the disposition;

A. On October 10, 207, the Plaintiff reported the gift tax base on the premise that he received 4,000 shares of D (hereinafter “instant shares”) from D Co., Ltd. (hereinafter “instant company”) (hereinafter “instant donation”) as gift (hereinafter “instant donation”). On January 9, 2008, the Plaintiff reported the gift tax base by making the price per share of the instant shares KRW 2,750, and the value of the donated shares KRW 11 million.

B. On February 8, 2013, the Plaintiff filed a revised return at KRW 173,913, and at KRW 695,652,00, the value of the instant shares at KRW 173,913, and at KRW 695,652,00. On March 28, 2013, the Plaintiff submitted a revised return.

C. However, based on the overall circumstances before and after the instant donation, the Defendant deemed that B acquired KRW 11,500 of the shares of the instant company in total at KRW 2 billion, and assessed the value per share of the instant shares at the time of the instant donation as stated in the revised return on February 8, 2013 and notified the Plaintiff of KRW 31,02,520 of the gift tax on February 12, 2014 pursuant to Article 45-2 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 8828, Dec. 31, 2007; hereinafter “Act”).

(hereinafter “Disposition in this case”). [Grounds for recognition] The fact that there is no dispute, entry of Gap’s evidence Nos. 1 through 3, the purport of the whole pleadings.

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion 1) The Plaintiff did not have consented to the registration of the Plaintiff in the registry of the instant company as a shareholder, and did not know it. As such, the deemed donation of title trust was unlawful. 2) Even if there was no tax evasion purpose, even if there was a title trust agreement between the Plaintiff and B, and even if the said title trust agreement is deemed as a donation pursuant to the relevant statutes, the instant disposition was unlawful since there was no tax evasion purpose.

3 The share transfer price of 2 billion won, which appears in an agreement entered into on December 12, 2007 between B and C, shall be purely shares.

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