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(영문) 부산지방법원 2015.07.24 2015구합20375

증여세부과처분취소

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1. The Defendant’s disposition of imposition of KRW 188,475,652 against the Plaintiff on February 12, 2014 is revoked.

2...

Reasons

1. Details of the disposition;

A. On May 23, 2005, the Plaintiff’s referring B entered into a share acquisition agreement with D (hereinafter “D”) which is a corporation that carries on waste management business with C, to acquire 20% of the shares in KRW 5 billion. The main contents are as follows.

The contents of the business in which the shares of 20% shall be transferred or taken over between A and B from the contract of stock transfer and takeover (Evidence B) transferor C and transferee B (the contents of the business) in Article B of B of the Agreement are as follows:

1. Business purposes: Final waste treatment facilities for commercial wastes;

2.Article 2(Transfers) of 30,296, paragraph 2 (Transfers) of this title is about 20% of the shares of Company A to be transferred from Company A for the participation of this project.

§ 3. (Roles and Responsibilities of Transferors)

1. A shall commence the works immediately after being notified of the combination of projects from viewing;

At this time, the Corporation shall enter into a contract for construction works with the design amount of this construction project and increase the annual contract amount by 5% in consideration of the inflation rate each year.

2. A shall not transfer this business to a third party.

3. A shall guarantee to B the monthly salary of KRW 15,00,000 for one non-standing executive officer until the completion of the project.

4. Gap and Eul shall consult each other on important matters while promoting this project.

B shall not intervene in management.

Article 4 (Change of Business Entities) A promotes a new corporation to proceed with the project, and at the same time the new corporation is established, A transfers 20% shares to B.

(Capital of KRW 500,000). (b)

B paid a total of KRW 3 billion to C on May 3, 2005 and May 23, 2005, respectively, and upon establishment of D on May 26, 2005, KRW 100 million was paid in the name of B, and acquired shares of KRW 10,000 per share ( KRW 20 per share, KRW 10,000 per share).

(c) the above share price to B.