법인세부과처분취소 등
1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
1. Details of the disposition;
A. On July 14, 2003, Plaintiff A Co., Ltd. (former trade name: FF Co., Ltd.; hereinafter “Plaintiff A”) purchased each land listed in [Attachment List 1 through 7] from Daelim Public Co., Ltd. (hereinafter “instant land”) for KRW 798,731,200, and completed each registration of ownership transfer on July 15, 2003.
B. At the time of November 11, 2010, the total number of Plaintiff A’s issued shares was 75,000 shares, G was 28,500 shares among them, G’s wife was 26,500 shares, G’s wife’s 6,500 shares, G’s 6,000 shares, and J’s 14,00 shares. 2) G, H and Plaintiff B sold 90 percent of Plaintiff A’s shares to Plaintiff on November 11, 2010, G and H sold 90 percent of the Plaintiff’s shares to the Plaintiff, and G sold each land listed in Articles 8 and 9 of the separate sheet (hereinafter “instant land”) to the Plaintiff, and the sales contract was prepared with the content of KRW 2,300,00 in total the purchase and sale price of shares and the purchase price of land as well as KRW 1000,00 in sales contract (No. 13,000).
(3) On January 2, 2011, 201, 22,50 shares out of Plaintiff A’s shares were changed under Plaintiff B’s name, 33,750 shares out of Plaintiff A’s shares, and 11,250 shares were changed under Plaintiff C’s Plaintiff’s name. The shares held by Plaintiff A before and after the transfer of the said shares are as listed in Table 1 below. The shares held by Plaintiff A were traded under Plaintiff B’s name, H26,50, 22,50 B2,50, 50250 D33,750 G 28,50,750, 6,000, 6,004, 104, 107, 2057, 2057, 201, 2057, 2057, 201, 205, 201, 25, 2017, 257, 2001.
C. On June 15, 2012, the Plaintiff A, E, and the Taedukdong Environment Co., Ltd., and the 1st Plaintiff A entered into a sales contract between Daejeon Asian Consect Co., Ltd.