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Reasons
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(영문) 서울행정법원 2014.06.26 2013구합27586
증여세부과처분취소
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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, on June 13, 2007, participated in the capital increase issued on June 13, 2007 by the NASND Co., Ltd. (former Co., Ltd.; hereinafter “instant company”) in a third party allotment method, and acquired 522,450 shares (hereinafter “instant shares”) per share (hereinafter “instant shares”) in KRW 1,225 won per share (50 won per share), total amount of KRW 640,01,250 per share.

On the other hand, the existing shareholders of the company of this case did not receive the allocation of new shares during the capital increase.

B. The Seoul Regional Tax Office conducted a survey on the change of shares in 2007 and 2008 with respect to the instant company, it determined that the Plaintiff acquired the profits of KRW 201,665,700 (=52,450 x 386 won per share) with respect to the difference between KRW 1,611 and KRW 1,225 per share price of the instant shares purchased by the Plaintiff and KRW 1,611, whichever is lower, after the said capital increase was issued, as a result of the survey on the change of shares in 2007 and 208, the Seoul Regional Tax Office assessed the shares value of the instant company as KRW 2,704 per share and KRW 1,611 per share price per share after the said capital increase was issued, and notified the Defendant of the taxation data.

C. On September 11, 2012, the Defendant imposed and collected gift tax of KRW 45,543,700 on the Plaintiff on September 11, 201, and the Plaintiff filed an appeal with the Tax Tribunal on April 19, 2013, but dismissed on August 7, 2013, the Defendant appealed and filed the instant lawsuit on November 7, 2013.

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

2. The assertion and judgment

A. The Plaintiff’s assertion that it is impossible to impose one taxation on the Plaintiff is not related to the existing shareholder who renounced the subscription of new shares of this case and the Plaintiff.

Therefore, unless the gift profit is at least KRW 300 million, or the difference between the appraised value of the shares of this case and the Plaintiff’s acquisition value of the shares of this case does not amount to at least 30% of the appraised value, it cannot

However, this is the case.

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