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(영문) 서울행정법원 2015.01.15 2014구합19049
출국금지기간연장처분취소
Text

1. The Defendant’s prohibition of departure between six months (from November 1, 2014 to April 30, 2015) against the Plaintiff on October 24, 2014.

Reasons

1. Details of the disposition;

A. From January 6, 1994, the Plaintiff was a person who was registered as a shareholder of the said company by being entrusted with the shares of the said company from C, the representative director of the said company, as a shareholder of the said company, from the time when the Plaintiff was incorporated B, a corporation engaging in steel manufacturing and wholesale retail business (hereinafter “instant company”).

[The above company was bankrupt on August 27, 2013 (Seoul District Court 2013Hahap15)]

On August 17, 2005 and March 24, 2006, the Plaintiff participated in capital increase with capital increase and acquired 12,000 shares and 18,000 shares of the company as a shareholder of the instant company, respectively, at the face value of 10,000 won per share.

On December 3, 2010, the director of the North Busan District Tax Office decided and notified the gift tax amount of KRW 9,219,082,374,904 as to the donation of August 17, 2005 on the gift of KRW 2,943,292,809, and KRW 6,219,082,095, total of KRW 9,162,374,904,904 as to the donation of March 24, 2006, after restricting the Plaintiff’s acquisition of shares due to the above capital increase with respect to donation of title trust property according to the “the deemed donation of title trust property” under Article 45-2 of the Inheritance Tax and Gift Tax Act.

C. On February 18, 2011, the Plaintiff filed an appeal with the Tax Tribunal. The Tax Tribunal partially accepted the Plaintiff’s appeal on October 19, 201, and rendered a decision that “The assessment of gift tax against the Plaintiff on December 3, 2010 by the head of the tax office North Busan District Tax Office,” which was made on August 17, 2005 and on March 24, 2006, calculated and assessed shares acquired by the Plaintiff on March 24, 2006 through supplementary assessment methods, based on the supplementary assessment method, the net value per share is calculated by applying mutatis mutandis Article 29(3)1(a) of the Enforcement Decree of the Inheritance Tax and Gift Tax Act, thereby correcting the tax base and tax amount, and the remaining claims are dismissed.”

Accordingly, on October 31, 201, the director of the North Busan District Tax Office issued a revised notice of gift tax amounting to KRW 1,538,188,196 on the donation of August 17, 2005, and KRW 3,605,459,458 on the donation of March 24, 2006.

E. Meanwhile, the Plaintiff’s shares of the instant company on February 22, 2011.

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