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(영문) 서울행정법원 2015.12.29 2014구합68461
증여세부과처분취소
Text

1. The Defendant limited to the Plaintiff:

A. Additional tax on the gift tax on October 12, 2012 donated in 1998 shall be KRW 321,727,252.

Reasons

1. Details of the disposition;

A. A corporation B, a non-listed stock issuer, (hereinafter “B”), was established on April 2, 198, and is a company that imports and sells clothings from Group C, a group of clothing companies for women in Italian.

F, the former president of D and E Group, held 467,00 shares issued by B each 50%, and F took over 233,500 shares owned by D around August 1996, and completed the change of ownership for the shares in the name of 13 persons, including the plaintiff, etc.

B. On December 31, 1998, F entered into an agreement to title trust the Plaintiff with B shares 188,000 held by it. Accordingly, the Plaintiff completed the transfer of ownership on the said shares 188,000 shares on the same day.

In addition, with respect to F’s shares 5,000 shares transferred to G on December 31, 2000, the Plaintiff completed the transfer of ownership in its own name for F’s shares 110,000 shares transferred to H, I, J, K, and L on December 31, 201.

C. On December 31, 2003, the Plaintiff completed the transfer of title to F’s B shares 51,392 changed in the name on December 31, 2004 with respect to L, K, M, and N’s B shares 118,000 shares, which were verified by title trust and fraudulent use of name at the time of tax investigation by the director of the Seoul Regional Tax Office on August 31, 2003.

On October 12, 2012, the Defendant deemed that the Plaintiff was holding a title trust with respect to B stocks that the Plaintiff transferred from F, and calculated the value of donated property in accordance with the supplementary evaluation method, and then notified each of the following: ① gift tax 1,402,808,450 (including additional taxes), ② gift tax 157,602,080 donated in 200 (including additional taxes), ③ gift tax 3,85,42,130 (including additional taxes), ④ gift tax 2,907,789,920 (including additional taxes), and ⑤ gift 1,858,885,460 (including additional taxes) donated in 203.

The appraised value per share of the shares in title trust on the date of title trust.

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