양도소득세경정거부처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
1. Details of the disposition;
A. B Co., Ltd. (hereinafter “B”) was established on February 12, 2010 for the purpose of software development advisory service, etc. and was dissolved after a merger with C Co., Ltd. on May 12, 2015, and was confirmed as a venture business under the Act on Special Measures for the Promotion of Venture Businesses on December 14, 201.
B. In establishing B as promoters, the Plaintiff acquired shares 79,000 (hereinafter “instant shares”) on February 25, 2010, and acquired shares 79,000 (hereinafter “instant shares”) on December 31, 201, following the transfer of retained earnings by B in capitalizing the earned surplus, the Plaintiff acquired shares 39,500 free of charge (hereinafter “instant shares”) on December 31, 201.
C. The Plaintiff participated in the capital increase issued by the Plaintiff on January 13, 2012 and acquired 39,500 shares on January 13, 2012, and as the Plaintiff capitalizing the amount in excess of the amount in excess of the capital issued by B, it shall be deemed that the Plaintiff received 268,60 shares on October 28, 2013 [=201,450 shares (the shares allocated to the instant 1 and 2 shares; hereinafter “instant 3 shares”).
) 67,150 shares (the shares allocated to the shares received as capital increase) were acquired.
The status of holding and changing of the Plaintiff’s shares is as listed below:
The number of shares to be issued is 10,50 shares (21%) - 10,50 shares (20,000 shares (21%) - 100,000 shares (20,000 shares) - 10,000 shares (21%) - 10,50 shares (21%) - 500 shares (21%) - 50,000 shares (21%) - 50,00 shares - 25,000 shares 25,000,000 shares - 70,078, 39,500 shares (79%) - 139,50 shares (79%) - 50,000 shares (21%) - 10,500 shares (210,500 shares) - 50,2000 shares - 10,2192; 21,218.21
D. The Plaintiff transferred 426,60 shares on September 16, 2014 and transferred 80,761 shares on November 26, 2014 while holding 426,60 shares in total through establishment contributions and capital increase with or without compensation.