주식의 명의신탁에 대하여 증여의제한 처분의 당부(기각)

1. 사실청구인이 대표이사인 경기도 안산시 OO동 OOOO O (주)OO는 1988.6.10부터 1988.12.31까지의 기간에 4회에 걸쳐서 유상증자를 한 바 있다. 동 유상증자시에 구주주인 청구외 OO 및 OOO는 동인들에 배정된 주식합계 13,100주의 주금액 65,500,000원 (OO분 29,750,000원, OOO분 35,750,000원으로 이하 “쟁점주식”이라 한다)을 납입하고 이에 대한 주식의 명의를 청구인 앞으로 하였다.처분청은 쟁점주식이 청구인에게 명의신탁되었다 하여 별첨내용과 같은 증여세 및 방위세를 93.9.18 청구인에게 결정고지 하였다.청구인은 이에 불복하여 93.11.16 이의신청, 94.2.8 심사청구를 거쳐 94.5.13 심판청구를 제기하였다.

2. 청구주장청구외 OO 및 OOO가 그들 소유주식을 청구인 명의로 한 것은 청구인이 청구외 (주)OO의 대표이사로서 회사의 경영을 원활히 수행하고자 하기 위한 것으로 이는 단순명의 신탁일뿐 조세회피 목적이 없었으므로 이를 증여의제로 보아 증여세를 부과한 처분은 부당하다는 주장이다.

3. 국세청장 의견국세청장은 실질소유자인 OO등 2인이 청구인에게 그 소유 명의를 신탁하게 된 이유가 실정법상의 제약이나 제3자의 협력거부등의 사정으로 인하여 부득이 명의신탁을 할 수밖에 없었다는 사실이 구체적인 증빙에 의하여 입증되고 있지 아니하며 주식이 분산됨으로 인하여 배당등 조세가 회피되어 조세회피 목적이 있었던 것으로 보임에도 단순히 명의수탁자가 명의신탁자로부터 경제적 이득을 얻은바 없다하여 조세회피 목적이 없었다고는 보기 어려우므로 처분청에서 증여로 보아 과세한 처분은 정당하다는 의견이다.

4. 심리 및 판단가. 이 건 심판청구는 쟁점주식이 청구인에게 명의신탁된 것이 증여세 과세대상이 되는지 여부를 가리는데 있다.

나. 관련법령쟁점주식이 청구인 명의로 등재된(’88년)당시에 시행된상속세법 제32조의 2제1항은 “권리의 이전이나 그 행사에 등기·등록·명의개서등을 요하는 재산에 있어서 실질소유자와 명의자가 다른 경우에는국세기본법 제14조의 규정에 불구하고 그 명의자로 등기등을 한 날에 실질소유자가 그 명의자에게 증여한 것으로 본다는 제3자 명의로 등기등을 한 재산에 대한 증여의제 규정을 두고 있다.

다. 청구외 OO와 OOO가 쟁점주식을 청구인 명의로 등재한 사실에 다툼이 없는 이 건의 경우에 있어서 청구인의 주장과 같이 청구인이 대표이사로서 회사경영을 원활히 하기 위하여 주식명의를 대표이사 명의로 한 것이 증여의제에 해당되는지를 본다.주식회사에 있어서의 대표이사는 이사회에서 선임(상법 제389조)되는데 선임될 대표이사는 회사의 주식을 소유하여야 한다는 등의 대표이사로서 선임될 자의 자격을 정하지 아니하고 있으므로 주식을 소유하지 아니한 자도 대표이사로 선임되는 회사를 대표할 수 있다 할 것이다.그러하다면 청구인이 대표이사로서 회사의 경영을 원활히 수행하기 위하여 타인소유의 주식에 대하여 청구인 명의로 등재하였다는 사유만으로는 증여의제 규정을 배제할 수 없다 하겠다.더욱이 실질소유자가 그 소유주식을 타인명의로 함으로써 배당등의 소득이 분산되어 결국 조세부담을 회피할 수 있으므로 타인명의로 주식을 분산한 것이 조세회피의 목적이 없었다고 보기도 어렵다 하겠다.

그러하다면 쟁점주식이 청구인에게 명의신탁 된 것이 전시 구상속세법 제32의 2에 해당되지 아니한다고 하기는 어렵다 하겠다.

라. 따라서 이 건 심판청구는 이유없으므로국세기본법 제81조및 제65조 제1항 제2호의 규정에 의하여 주문과 같이 결정한다.(별 첨)증 여 세 등 과 세 내 역(단위 : 원)<table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="53" valign="middle" width="101"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 증여자별 </span> </p> </td> <td height="53" valign="middle" width="104"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 수증자 </span> </p> </td> <td height="53" valign="middle" width="97"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 증여년월일 </span> </p> </td> <td height="53" valign="middle" width="108"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 증여가액 </span> </p> </td> <td height="53" valign="middle" width="104"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 증여세 </span> </p> </td> <td height="53" valign="middle" width="104"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 방위세 </span> </p> </td> </tr> <tr> <td height="135" valign="middle" width="101"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OO </span> </p> </td> <td height="135" valign="middle" width="104"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOO </span> </p> </td> <td height="135" valign="middle" width="97"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 88.6.10 </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 88.12.5 </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 88.12.26 </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 88.12.31 </span> </p> </td> <td height="135" valign="middle" width="108"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 10,170,000 </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 4,705,000 </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 4,705,000 </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 10,170,000 </span> </p> </td> <td height="135" valign="middle" width="104"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2,303,840 </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,716,180 </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,901,130 </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 4,849,800 </span> </p> </td> <td height="135" valign="middle" width="104"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 418,880 </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 319,870 </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 353,970 </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 901,780 </span> </p> </td> </tr> <tr> <td height="41" valign="middle" width="101"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 소 계 </span> </p> </td> <td height="41" valign="middle" width="104"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="41" valign="middle" width="97"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="41" valign="middle" width="108"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 29,750,000 </span> </p> </td> <td height="41" valign="middle" width="104"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 10,770,950 </span> </p> </td> <td height="41" valign="middle" width="104"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,994,500 </span> </p> </td> </tr> <tr> <td height="135" valign="middle" width="101"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOO </span> </p> </td> <td height="135" valign="middle" width="104"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOO </span> </p> </td> <td height="135" valign="middle" width="97"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 88.6.10 </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 88.12.5 </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 88.12.26 </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 88.12.31 </span> </p> </td> <td height="135" valign="middle" width="108"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 11,670,000 </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 6,205,000 </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 6,205,000 </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 11,670,000 </span> </p> </td> <td height="135" valign="middle" width="104"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2,831,840 </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2,396,100 </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2,739,330 </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 5,895,210 </span> </p> </td> <td height="135" valign="middle" width="104"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 514,880 </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 445,870 </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 509,970 </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,095,280 </span> </p> </td> </tr> <tr> <td height="49" valign="middle" width="101"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 소 계 </span> </p> </td> <td height="49" valign="middle" width="104"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="49" valign="middle" width="97"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="49" valign="middle" width="108"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 35,750,000 </span> </p> </td> <td height="49" valign="middle" width="104"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 13,862,480 </span> </p> </td> <td height="49" valign="middle" width="104"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2,566,000 </span> </p> </td> </tr> <tr> <td height="49" valign="middle" width="101"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 합 계 </span> </p> </td> <td height="49" valign="middle" width="104"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="49" valign="middle" width="97"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="49" valign="middle" width="108"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 65,500,000 </span> </p> </td> <td height="49" valign="middle" width="104"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 24,633,430 </span> </p> </td> <td height="49" valign="middle" width="104"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 4,560,500 </span> </p> </td> </tr></table>

「상속세법」 제32조의2 【제3자명의로 등기등을 한 재산에 대한 증여의제】