beta
Text
1. On July 6, 2015, the Defendant imposed an inheritance tax of KRW 242,491,094 on Plaintiff A and penalty tax of KRW 31,426,845 on Plaintiff A.
Reasons
1. Details of the disposition;
A. D Co., Ltd. (hereinafter “D”) is a venture company which mainly engages in the production of animation, etc., and C is a majority shareholder of the above company and a representative director.
B. C on April 23, 2013, donated D Shares 3,000 to E, who is its spouse, and E calculated the value of D Shares as KRW 200,000 per share and reported the value of donated property 600,000,000 per share.
However, unlike the content of “E”, the Defendant assessed the value per share at the time of the above donation as KRW 9,158, totaling KRW 27,474,00 (= KRW 9,158 x 3,000). However, since the above donation was a donation to the spouse and did not exceed KRW 600,000,000, the gift tax was not imposed on “E”.
C. On October 4, 2013, E died on October 4, 2013, the Plaintiffs, their spouses, and their children, jointly inherited E.
D and C, the representative director of D, as of December 3, 2013, with D’s financial difficulties, concluded a “Preferential Investment Contract” with the content that D shall issue KRW 2,520 per share of KRW 10,520 per share of KRW 2,50 per share of the acquisition price of KRW 250,000 per share of KRW 2,520 per share of the aforesaid investment association, and that D shall issue KRW 630,000 per share of the acquisition price of KRW 630,00,00. On the same day, D entered into the said investment association with the general share of KRW 2,520 (amount of KRW 10,00 per share of KRW 2,520, total amount of KRW 250 per share of the pertinent D common share of KRW 2,520,00 per share, and C sold the sales contract with the Specialized Investment Association of KRW 250,000 per share of KRW 30,00 per share.
E. According to the above priority investment contract and the instant sales contract, D and C received the acquisition price and the sales price from the G Specialized Investment Association, and issued shares to G Specialized Investment Association and transferred the shares.
F. Meanwhile, on the other hand.