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1. The Defendant’s imposition of gift tax amounting to KRW 116,578,430, which was imposed on the Plaintiff on August 11, 2016 exceeds KRW 7,221,00.
Reasons
1. Details of the disposition;
A. On December 10, 2014, the Plaintiff (hereinafter “instant company”) issued 18,000 new shares with capital increase issued on December 10, 2014 (hereinafter “instant capital increase issued”).
The Plaintiff acquired only 4,00 shares of 9,00 shares (=18,00 shares 】 5,000 shares x 50% (C’s shares) that could have been acquired by the Plaintiff’s shareholder of the instant company. The Plaintiff acquired a total of 14,00 shares (=9,000 shares) by being allocated the forfeited shares of 5,00 shares (=9,000 shares 5,00 shares).
(Plaintiffs paid in full the same day capital shares). The total amount of shares newly acquired by Plaintiff 1,000 (50%) (14,000%) 15,000 shares (75%) C 1,000 shares (50%) 4,000 shares (50%) 4,000 shares (50%) 5,000 shares (25%)
B. From February 19, 2016 to July 1, 2016, the Commissioner of the Busan Regional Tax Office conducted an investigation into the change of shares with respect to the instant company. The Plaintiff’s allocation of 5,000 shares for forfeited shares with the instant subscription for new shares constitutes a donation of profits arising from the increase of capital under Article 39(1)1(a) of the former Inheritance Tax and Gift Tax Act (amended by Act No. 13557, Dec. 15, 2015; hereinafter “former Inheritance Tax Act”); and the value of donated property was calculated as KRW 487,830,000.
C. On August 11, 2016, the Defendant notified the Commissioner of the Busan Regional Tax Office of taxation data to impose gift tax of KRW 116,578,430 (= gift tax of KRW 30,012,430 (additional tax)) on the Plaintiff (hereinafter “instant disposition”).
The Plaintiff claimed an examination of the instant disposition on November 30, 2016, but was dismissed on March 15, 2017, and filed the instant lawsuit on March 29, 2017.
【Ground of recognition】 The fact that there has been no dispute, Gap's 1 through 7 (including paper numbers), Eul's 1 through 3, the purport of the whole pleadings
2. The attachment to the relevant Acts and subordinate statutes shall be as follows;
3. The plaintiff's assertion and judgment
A. The Plaintiff’s assertion 1 of this case was made with capital increase increase.