증여세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. (1) On May 3, 2007, B changed from “C” to “D” around June 2007, which is a corporation listed in the securities market and agreed to acquire the management right of the said company from F major shareholders of “C” (hereinafter “instant company”). On the same day, the instant company decided to take over an amount equivalent to 24% of the G’s shares of a Russia corporation in order to enter into the development business, such as genetic exploration and extraction, and resolved to the board of directors on the capital increase through the method of allocating a third party to obtain the funds.
(2) Meanwhile, in order to offer securities worth at least two billion won under the former Securities and Exchange Act (amended by Act No. 8635 of Aug. 3, 2007, Article 2 of the Addenda to the Financial Investment Services and Capital Markets Act; hereinafter the same shall apply), an issuer shall submit a securities registration statement to the Financial Supervisory Commission pursuant to Article 8 of the former Securities and Exchange Act and Article 2 of the former Enforcement Rule of the Securities and Exchange Act (amended by Ordinance of the Prime Minister No. 885 of Aug. 4, 2008, Article 2 of the former Enforcement Rule of the Financial Investment Services and Capital Markets Act; hereinafter the same shall apply). On May 3, 2007, the company of this case filed a corrective registration statement with the Financial Supervisory Commission on the issuance of securities to a third party but received an order to submit a corrective registration statement two times from the Financial Supervisory Commission. Ultimately, the final party to whom the third party allocated the securities was merely 49 persons and did not fall under the withdrawal method of the securities offering under Article 2 (3) of the former Enforcement Decree of the Securities and Capital Markets Act.
Since then, the company of this case shall report on August 16, 2007 without reporting on securities.