증여세부과처분취소
1. Revocation of a judgment of the first instance;
2. The Defendant stated the Plaintiffs in [Attachment 1] gift tax column as of January 6, 2012, respectively.
1. Details of the disposition;
A. J is called L Co., Ltd. (hereinafter “L”), K Co., Ltd. (hereinafter “K”), and M Co., Ltd. (hereinafter “M”), and “each of the above companies”.
(b) is the actual operator of the Plaintiff E (JJ).
L’s director from December 11, 2003 to March 31, 2006, from March 31, 2006, from March 31, 2006 to the same company’s representative director, Plaintiff G is the Plaintiff’s auditor from August 29, 2003 to January 25, 2006, Plaintiff F is the Plaintiff’s auditor from August 29, 2003 to March 31, 2009, and Plaintiff I (the type of punishment by J).
(A) A was registered on the corporate register as an executive officer of the same company, and the Plaintiff B was appointed as an internal director of M on June 29, 2009 and currently as the representative director of the same company, Plaintiff C, and D (J's Cho).
(C) Each of the changes in stocks, etc. submitted by each of the instant companies to the Defendant was actually owned by J as shown in Attachment 2, and each of the shares of each of the instant companies (hereinafter referred to as “each of the instant shares”) owned by the Plaintiffs was registered on the corporate register as the executive officers of the same company, and the Plaintiff E and D were registered on the corporate register as the executive officers of K.
B was registered as holding each of the Plaintiffs’ names.
The plaintiff E and I asserts that according to the L's stock change statement in the business year of 2005, the plaintiff E and I cannot be deemed to have been registered as the acquisition of shares.
According to the statement of Nos. 24-2, 5, and 26-1 and 2 of the evidence Nos. 24-2, 5, and 26-2 of the above business year, it is merely stated that Plaintiff F owns 10,000, Plaintiff G 2,500, and Plaintiff A owns 12,500 shares in the above business year of 2005, and that Plaintiff E and I are not stated as shareholders, but they are deemed to have been stated as shareholders in the business year of 2005.