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(영문) 서울행정법원 2014.06.26 2013구합61319
증여세부과처분취소
Text

1. Each gift tax imposed by the Defendants against the Plaintiffs, as shown in the separate taxation list.

Reasons

1. Details of the disposition;

A. On or before the death of February 21, 2007, the net C (D)’s referenced by the Plaintiffs (hereinafter “instant shares”) acquired and managed 2,035,570 shares of E Co., Ltd. (securities listed corporation, and hereinafter “instant company”) under its control under the name of nine former incumbent executives, employees, and branch employees, such as the list of the attached taxation disposition.

B. As the deceased on February 21, 2007, the instant shares were inherited by the deceased C’s heir (hereinafter “the first inheritance”), and thereafter, the deceased F managed the instant shares, and on November 4, 201, the part of the instant shares inherited by the deceased F among the instant shares upon the death of the deceased RF was inherited to the Plaintiffs, who are their children.

(hereinafter referred to as "re-Succession"). (c)

With respect to the title trust of the instant shares with nine title trustees before the commencement of the first inheritance on February 21, 2007 due to the death of the deceased C, the Defendants: (a) pursuant to Article 45-2 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 9916, Jan. 1, 2010; hereinafter “Gift”) imposed and collected gift tax on the title trustee on the view that the net C, the actual owner on the date of entry into the registry of the instant shares, is a donation of the relevant shares to the title trustee; and (b) the gift tax was imposed and collected on

At the same time, the Defendants imposed and collected gift tax of KRW 4,228,798,861 on the deceased C or the plaintiffs as joint and several taxpayers for the above nine trustees.

Plaintiff

A paid all the gift tax imposed and notified as above on February 27, 2013, and on the other hand, since the instant shares were excluded from the inherited property due to title trust, the Plaintiffs paid the inheritance tax that was omitted by including the value of the instant shares in the value of the inherited property again.

E. Since then, the Defendants were to perform their duties on February 21, 2007, the first time of inheritance.

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