(영문) 대전지방법원 2017.01.12 2016구합100118



1. The Defendant’s gift tax for the Plaintiff on May 1, 2015 KRW 332,958,010, and the gift tax for the year 2010, which reverts to the Plaintiff on May 1, 2015.


1. Details of the disposition;

A. B Co., Ltd. (hereinafter “B”) was changed from “C Co., Ltd.” on March 2007, and was listed to the KOSDAQ market on October 25, 2007, when it was established on April 28, 199 as a company specializing in the production and supply of self-explosion weapons used as sources of light source, etc. of mobile phones (hereinafter “EL”).

B. The plaintiff is a member of D, who is an employee of B.

C. B entered into an underwriting agreement with the Korea Exchange Bank (hereinafter “Korea Exchange Bank”) on April 8, 2008, and issued bonds with warrants (Separate Form) to the foreign Exchange Bank with the total face value of KRW 5 billion in total face value (hereinafter “instant bonds with warrants”). D.

On April 8, 2008, the foreign exchange bank separated bonds and preemptive rights from the bonds with warrant in this case, and sold 4.5 billion won in total face value to E (B representative director), F (B registration director), G (B employee), H, and the Plaintiff out of separated warrant certificates (hereinafter “instant warrant certificates”).

E. On April 8, 2008, the Plaintiff acquired 500 million won of the face value of the instant warrant certificates from a foreign exchange bank from KRW 15,000,000, among the face value of the instant warrant certificates, and thereafter transferred KRW 100 million of the face value of the instant warrant certificates to I, who is the Plaintiff’s seat (the spouse of J’s staffJ).

F. The Plaintiff exercised the remaining warrant certificates of this case on July 21, 2009, October 23, 2009, and April 20, 2010 (the exercise price of KRW 2,877 per share) and acquired the total of 139,032 common shares in B.

G. On February 25, 2015, the Director of the Daejeon Regional Tax Office conducted an integrated investigation into B’s corporate tax from February 25, 2015 to April 10, 2015, and as a result, the Plaintiff imposed tax on the Defendant by applying Article 42(1)3 of the Inheritance Tax and Gift Tax Act with regard to the acquisition and exercise of the instant warrant certificates.