증여세부과처분취소
1. On October 1, 201, the Defendant stated the “the original notified tax amount” column in attached Form 1, which was issued to the Plaintiff on October 1, 201, respectively.
1. Details of the disposition;
A. B, a KOSDAQ-listed corporation (hereinafter “C-listed corporation”), passed a resolution on the issuance of new shares with respect to the third party allotment method on two occasions as listed in the table 1 below, and publicly announced the change of trade name to “C-listed corporation,” and regardless of whether it was before or after the change.
(hereinafter referred to as "the primary capital increase" and "the secondary capital increase" for the convenience of division. The issue value (ordinary capital) issued by a third party to the date of resolution of the board of directors on July 7, 2009, the amount of the first stock price (ordinary capital) allocated on July 7, 2009, E 16,900 shares issued on July 9, 2009, 16,900 shares (ordinary capital) and 98,790,000 of the second stock increase on July 8, 2009 and six other parties on July 8, 2009. < Amended by Presidential Decree No. 21617, Jul. 17, 2009; Presidential Decree No. 2000,00,000,000,000
B. Upon the resolution of each of the above capital increase, D and E paid the share capital on July 9, 2009. On July 21, 2009, the Plaintiff paid 7 billion won (16,200 won per share) and acquired 432,100 shares of common shares (hereinafter “instant shares”).
C. The instant corporation mainly aims at clothes business. On July 8, 2009, F et al. entered into a contract to transfer 800,000 shares of the instant corporation to the Plaintiff et al. (25,000 won per share) and exchanged on August 19, 2009 through the public notice on July 9, 2009.
Accordingly, the corporation of this case changed to a specialized company that develops the stem cell therapy. D.
The director of the Seoul Regional Tax Office deemed that the Plaintiff’s allocation of the instant shares constitutes donation of profits from capital increase under Article 39(1)1 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 9916, Jan. 1, 2010; hereinafter “Gift”) and notified the Defendant of taxation data.
E. Accordingly, the Defendant considers “the appraised value per share before the second capital increase” as KRW 46,693 from the day following the payment date of the stock price of the second capital increase to the day preceding the payment date of the second capital increase ( July 10, 2009) and considers “the closing price per share before the payment date of the second capital increase” as KRW 46,693.