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Reasons
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(영문) 서울행정법원 2018.08.09 2017구합87432
증여세부과처분취소
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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. B (hereinafter “B”) was established for the purpose of wedding business on February 1, 199, and the Plaintiff acquired 9,000 shares of B in the name of C, D, and E on January 18, 200 (each 3,000 shares), and B acquired 81,00 shares out of the capital increase for new shares issued from June 1, 2001 to June 9, 2001, and acquired 90,000 shares of B as of December 1, 201.

B. From April 18, 2016 to June 1, 2016, the Defendant conducted a tax investigation on gift tax with respect to the Plaintiff, and determined that the Plaintiff’s shares 90,000 shares issued in B (the death of March 14, 2012; hereinafter “the deceased”) was in title trust with the Plaintiff. The Plaintiff’s shares transferred 9,000 shares on January 18, 200 excludes the exclusion period for imposition with respect to 81,00 shares that were acquired on June 9, 201 (hereinafter “instant shares”) from the exclusion period for imposition with respect to 81,00 shares (hereinafter “the instant shares”) under the former Inheritance Tax and Gift Tax Act (amended by Act No. 7010, Dec. 30, 203; hereinafter “Additional Tax under the former Inheritance Tax Act”) included in the Plaintiff’s notice of KRW 4138,271,381,200 (hereinafter “Additional Tax under the former Inheritance Tax Act”).

(hereinafter “instant disposition”). C.

The Plaintiff appealed against the instant disposition and filed an appeal with the Tax Tribunal, but was dismissed on November 14, 2017.

[Ground of recognition] Facts without dispute, Gap evidence 1, 7 evidence, Eul evidence 1, the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The Plaintiff’s assertion 1) is the beneficial shareholder of the instant shares. In other words, the Plaintiff loaned KRW 80 million from the G Association on August 4, 1998 to use it as the Plaintiff’s business fund, the husband of the deceased. H established B with the establishment fund of KRW 250 million on February 1, 1999, taking into account the Plaintiff’s contribution, and transferred 9,000 shares totaling KRW 3,000 (36% of the total issued shares in title trust with D, C, and E prior to the Plaintiff on January 18, 200.

② The Defendant, on January 18, 200, acquired by the Plaintiff first on January 18, 200.

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