Actor Yoon Tae-young actually lost the second trial of his gift tax lawsuit against the tax authorities.

Actor Yoon Tae-young filed an administrative lawsuit claiming that the 95 million won in gift tax imposed by the tax authorities was excessive, but actually lost the case in the appeals court.

According to the legal community on the 23rd, the Seoul High Court’s Administrative Division 8-3 (Chief Judge Shin Yong-ho, Jeong Chong-ryeong, and Cho Jin-gu) upheld the first trial’s partial ruling in favor of the plaintiff in the appeal trial of the gift tax cancellation suit filed by Mr. Yoon against the head of the Gangnam Tax Office on the 12th. did.

Previously, Mr. Yoon received 400,000 shares of stock in a real estate rental company run by his father as a gift in September 2019 and paid gift tax equivalent to the value of the gifted property of 3.1668 billion won.

However, the tax authorities judged that the stock should be interpreted as the acquisition price rather than the book value, and determined that the value of his assets was 3.3476 billion won, and imposed a gift tax of 90.4 million won and an additional tax of 5.44 million won on Mr. Yoon in September of the following year.

In response, Mr. Yoon filed this lawsuit, saying, “The Inheritance and Gift Tax Act taxes the value of property at a specific point in time, not income generated within a certain period, so it is reasonable to interpret the book value of donated stocks as the book value in corporate accounting.” raised.

However, last year’s first trial ruled that only 5.44 million won in additional taxes should be canceled among the taxes imposed on Mr. Yoon.

At the time, the court said, “It is up to the legislator to decide whether to faithfully apply the principles of market valuation and whether to more reflect the value of stable exercise of taxation authority and legal stability.”

He continued, “In evaluating net asset value, if the book value is interpreted as the book value in corporate accounting, the lower limit will vary depending on the accounting policy adopted by each company, and there is a high risk of violating tax fairness principles.” “The tax authorities’ imposition of gift tax itself is justified.” ” was judged to be the purpose.

However, considering that the tax authorities did not clearly change the authoritative interpretation of the book value from ‘book value in corporate accounting’ to the acquisition price, they said that they could not hold Mr. Yoon responsible for paying the additional tax and ordered only the portion of the additional tax to be canceled. It was decided.

Afterwards, both Mr. Yoon and the tax authorities filed appeals against the first trial ruling, but the second trial court dismissed all of their appeals and ruled that the original trial’s decision was justified.

Jo Yoo-kyung, Donga.com reporter [email protected]