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1. The Defendant’s rejection of correction of KRW 331,021,740, which was made against the Plaintiff on April 3, 2014, shall be revoked.
2...
Reasons
1. Details of the disposition;
A. On September 22, 2003, when the Plaintiff was in office as the representative director of the Plaintiff Company B (hereinafter “Nonindicted Company”) and operated C.co. D (hereinafter “ overseas subsidiary”), a non-party company Vietnam, as the subsidiary of the Plaintiff. On September 22, 2003, the Plaintiff deposited USD 400,000 (hereinafter “instant money”) in the account of the Plaintiff’s father’s bank branch in the account of Vietnam branch in Vietnam.
B. The director of the Seoul Regional Tax Office conducted an integrated investigation of corporate tax against the non-party company from October 16, 2008 to December 17, 2008. As a result, D invested the instant money in the local subsidiary of Vietnam and acquired the corresponding shares of the local subsidiary of Vietnam on April 4, 2005, and deemed that D donated the relevant shares to the Plaintiff on April 4, 2005, based on the supplementary assessment method under the former Inheritance Tax and Gift Tax Act (amended by Act No. 9916, Jan. 1, 2010; hereinafter “former Inheritance Tax Act”). The amount of donation was calculated as KRW 892,920,000, based on the supplementary assessment method under the former Inheritance Tax and Gift Tax Act (amended by Act No. 9916, Jan. 1, 201; hereinafter “former Inheritance Tax Act”). On February 5, 2009, the Plaintiff, who was the donee, did not reside in Korea at the time of donation.
(hereinafter “Imposition of gift tax of this case”) C.
D As of March 9, 2011, the Plaintiff succeeded to its property rights and obligations. On September 30, 2011, the Plaintiff reported the tax base and tax amount of inheritance tax to the director of the tax office of distribution, who is the competent authority.
However, on November 8, 2012, on the ground that the gift value of KRW 892,920,000 was omitted in the Plaintiff’s return of inheritance tax, the director of the tax office revised and notified the Plaintiff of KRW 130,587,980 of inheritance tax.
On January 18, 2013, the Plaintiff dissatisfied with the above disposition of inheritance tax and filed an appeal with the Tax Tribunal on January 18, 2013, and the Tax Tribunal is that the instant money transferred to the account of a local subsidiary of Vietnam on September 22, 2003 is not D in fact.