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1. On November 1, 2013, Defendant Samsung Tax Director’s gift tax of KRW 18,933,300, and 2010, imposed on Plaintiff B on the Plaintiff on November 1, 2009.
Reasons
1. Details of the disposition;
A. The Plaintiff A is subject to imposition of capital gains tax on the Plaintiff A) on March 28, 200, the Plaintiff A lent the name of the Plaintiff C on March 28, 200 to the extent that it is equivalent to D, 4,90.4m2 (hereinafter “instant land”).
1) The auction procedure (to be called Cheongju District Court E-real estate auction, hereinafter referred to as “instant auction procedure”).
(2) The instant land was sold to F Co., Ltd. (hereinafter “F”) on July 5, 2006 at KRW 7,200,000,000 in the auction procedure.
3) On September 30, 2006, Plaintiff A transferred the land of this case under C’s name prior to the amendment by Act No. 8144 of Dec. 30, 2006, the same applies hereinafter.
(4) Upon applying the standard market price pursuant to Article 96(2), the head of Si/Gun/Gu reported and paid KRW 579,86,789,789 of the transfer income tax calculated respectively as KRW 7,086,368,00 of the transfer value, KRW 4,795,774,40 of the acquisition value, and KRW 143,873,232 of other necessary expenses. (4) Defendant Goyangyang Tax Office: (a) deemed that Plaintiff A breached the Act on the Registration of Real Estate under Actual Titleholder’s Name by substantially acquiring the instant land by lending the name of Plaintiff C; and (b) on November 1, 2013, the Plaintiff corrected and notified the transfer value of KRW 7,200,000 of the acquisition value, KRW 1,077,000 of the acquisition value, KRW 2,427,213,320 of the transfer income tax calculated respectively by applying the actual transaction price to the Plaintiff.
After that, on February 19, 2014, the head of the Highyang Tax Office additionally recognized the necessary expenses of KRW 45,000,000 and corrected the capital gains tax to ex officio reduction of KRW 24,801,148.
(5) Plaintiff A filed a request for review with the National Tax Service on January 27, 2014, but rendered a decision of dismissal on April 22, 2014. (2) Plaintiff B acquired real estate as indicated in the table in paragraph (3) from May 13, 2009 to May 1, 2012, and leased 1 apartment bonds (hereinafter collectively referred to as “each of the following real estate”).