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Reasons
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(영문) 부산지방법원 2018.01.19 2017구합23415
양도소득세 경정청구거부처분취소
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1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

Reasons

1. Details of the disposition;

A. The Plaintiffs are shareholders who held 20,000 shares (4.55%, hereinafter “each of the instant shares”) among the total number of shares issued by C Co., Ltd. (hereinafter “instant company”) 440,000 shares (hereinafter “instant company”).

B. On May 20, 2016, the Plaintiffs transferred each of the instant shares to D Co., Ltd. at KRW 583,260,000, respectively. On July 20, 2016, the Plaintiffs reported each of the transfer income amount of each of the instant shares (i.e., KRW 583,260,000, acquisition price of KRW 100,000, KRW 100,000, KRW 5,916,300, respectively) with each of the transfer income tax of KRW 94,969,280 (Application of 20% of transfer income tax).

C. On September 19, 2016, the Plaintiffs filed a request for rectification to the effect that “each of the instant shares is unlisted stocks, and there is no major shareholder with respect to unlisted stocks, and thus, the Plaintiffs shall be subject to the application of 10% capital gains tax rate pursuant to Article 104(1)11(b) of the former Income Tax Act (amended by Act No. 14389, Dec. 20, 2016; hereinafter the same shall apply)” with respect to the amount of KRW 47,484,640 of the capital gains tax already paid, which was 94,969,280, which was 47,64,640 won.

The Defendant rendered a disposition rejecting the Plaintiffs’ request for correction (hereinafter “instant disposition”) to the effect that “The concept of a major shareholder applies to both listed and unlisted stocks, and the Plaintiffs are major shareholders holding 4.5% of the shares of the instant company, and thus applying 20% of the transfer income tax rate is reasonable.”

E. On May 16, 2017, the Plaintiffs filed a petition for review with the Commissioner of the National Tax Service on May 16, 2017, but was dismissed on July 24, 2017.

[Ground of recognition] Facts without dispute, Gap evidence 1 to 5, Eul evidence 1 to 4 (each number is included; hereinafter the same shall apply) and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion 1.

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