증여세부과처분취소
1. On October 4, 2016, the Defendant imposed a gift tax of KRW 218,55,054 on the Plaintiff, and penalty tax of KRW 129,603,146, respectively.
1. Details of the disposition;
A. B Co., Ltd. (former trade name was C, but it was changed to its trade name as of May 22, 2014; hereinafter “B”) is a corporation established on June 18, 1991 for the purpose of manufacturing, selling, etc. Switzerland, Switzerland, street, Contacts, etc. and listed on the KOSDAQ market on June 25, 2002.
The plaintiff is D's shareholder B (0.61% of the equity ratio as of September 8, 201) with D's children who are the representative director and the largest shareholder of B.
B. B, on September 8, 201, a non-guaranteed private placement method, issued a separate-type bonds with the face value of KRW 2 billion per share with the face value of KRW 4,927 per share (hereinafter “instant bonds with warrants”) by setting the nominal interest rate of KRW 4% on September 8, 2014 on the maturity date, the rate of KRW 6.5% on maturity guarantee, the number of separate preemptive rights 405,926 shares, the exercise period of KRW 405,926 shares, and the exercise period of KRW 8, 201 from September 8, 2012 to August 8, 2014.
C. On September 8, 2011, E and eight others subscribed to the instant bonds with warrants as indicated below.
The amount of preemptive rights derived from the sequence No. 1 E 1 E 202,963 2F 320 million won, KRW 64,948 Ga 3 G 70,000,000 KRW 145,207 H 40,148 5 I 50,000 KRW 10,148 6 J 6 J 6,148 40,592 7 K 110,000 KRW 22,325 L 8 L 200,296 9 M 10,296 205,923 weeks 405,923 weeks
D. On September 26, 2011, the Plaintiff purchased from E, F, G, H, and I (hereinafter “sellers”) the warrant certificates (hereinafter “instant warrant certificates”) that are the rights to acquire 152,222 new shares of the instant warrant certificates from among the instant warrant certificates (hereinafter “instant warrant certificates”) and purchased KRW 7,50,000 [the amount of face value = KRW 750,000,000 [the amount of face value = KRW 750,000 (E 527,500,000,000 won, KRW 16,50,000,000 won, KRW 3,50,000, KRW 325,000, KRW 125,000), KRW 4,927 won at the exercising price, and KRW 252,2227,00] x 1% of new shares acquired the instant warrant certificates (hereinafter “new shares”).
E. From October 23, 2014 to December 3, 2014, Busan regional tax office with respect to Plaintiff, E, etc.