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Reasons
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(영문) 서울행정법원 2015.08.27 2014구합75193
양도소득세부과처분취소
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1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Details of the disposition;

A. The Plaintiff, a non-listed corporation, changed its trade name to “C”, and held 261,000 shares issued by the Plaintiff, but transferred 171,100 shares among them (hereinafter “instant 1 shares”) to D Co., Ltd. (hereinafter “D”) on July 21, 2009 and paid the transfer income tax for the year 2009 by applying 10/100 of the transfer income tax rate on November 27, 2009.

B. On August 24, 2012, the Plaintiff reported and paid the transfer income tax for the year 2012 by applying 10/100 of the transfer income tax rate on November 30, 2012, after transferring the remainder of 90,000 shares (hereinafter “instant shares”) to C (hereinafter “C”) to KRW 16.29 billion by combining the instant shares with the instant shares (hereinafter “instant shares”).

C. As of the date of the second stock transfer in this case, the Defendant deemed that the instant company did not fall under “small and medium enterprises” and notified the Plaintiff of KRW 1,687,437,170 on April 1, 2014 by applying 20/100 of the capital gains tax rate, and accordingly, notified the Plaintiff of the rectification of KRW 1,687,

(hereinafter “instant disposition”) D.

The Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on May 8, 2014, but was dismissed on May 8, 2014, the Plaintiff appealed and filed the instant lawsuit on December 22, 2014.

[Ground for Recognition: Facts without dispute, Gap evidence 1 through 3, entry of Eul evidence 1 through 3, purport of whole pleadings]

2. The assertion and judgment

A. The Plaintiff’s assertion that the transfer of shares No. 1 and each of the transfer of shares No. 2 are merely a sales contract for the payment of the price and an incidental contract for the transfer of ownership. The main contract with the content that the attached agreement to the sales contract, prepared at the time of the transfer of shares No. 1, is to trade all shares issued by the Plaintiff, which are owned by the Plaintiff, is a substantial contract.

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