증여세 부과처분 무효확인 등 청구의 소
1. The plaintiff's claims against the defendants are all dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. The Plaintiff was working in B Co., Ltd. (hereinafter “Nonindicted Company”) from February 2003.
B. On December 17, 2008, May 20, 2009, and June 12, 2009, the non-party company issued new shares for capital increase, and divided the face value per share from 5,000 to 500 won on June 24, 2009, and completed the registration on KOSDAQ on December 22, 2009.
C. The Seoul Regional Tax Office (hereinafter “Investigation Office”) conducted a tax investigation on the non-party company (hereinafter “instant investigation”) from September 2012 to October 2012, 2012, and as a result, C, who was the largest shareholder of the non-party company and the representative director of the non-party company, promoted the registration of the non-party company’s KOSDAQ and satisfies the requirements for share allocation in order for the non-party company to meet the requirements for share allocation as indicated in the following table:
On December 1, 2009, immediately before the registration of the KOSDAQ, the Plaintiff was deemed to have actually donated 62,900 shares at par value (hereinafter “instant shares”) to the Plaintiff on the date of each subscription for new shares, and notified the head of Yangcheon Tax Office of taxation data.
Accordingly, on December 1, 2012, Defendant Yangcheon Tax Office imposed a total of KRW 946,316,743 (including additional tax) gift tax on the Plaintiff.
The notice amount of the value of donated stocks of the reason for donation on November 28, 2008, the title trust of 1,087 Jeju 76,097,561 won 13,785,833 won, 28,902,902,439 won, 5,463,716 won on December 17, 2008; 76,087,097,561 won on December 17, 2008; 27,494,047,064, 460 won on cash donation of 27,494,063,310 won on May 20, 2009; 2063,63,64,310 won on May 20, 200, 205, 306, 310 won on the title trust of 3,508,310 won on the donation of 27,384,29.
D. On December 12, 2012, the Plaintiff asserted that the dilution effect caused by capital increase with consideration should be reflected in evaluating the net profit and loss value of the stocks of Nonparty Company. The Plaintiff is in the disposition on December 1, 2012.