증여세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. B (former trade name was changed to the trade name as of March 16, 2012; hereinafter “B”) is a corporation established on January 12, 1995 for the purpose of manufacturing and selling industrial machinery and registered in the Association Brokerage Market (KOSA Q) on July 16, 2008.
The plaintiff is the representative director of B and the largest shareholder (2.23% of the equity ratio as of December 3, 2010).
B. On December 3, 2010, B held the board of directors and passed a resolution to issue a separate-type bonds with warrant (hereinafter “instant bonds with warrant”) with the face value of KRW 10 billion per share with the right to subscribe to 37,774 per share by means of unsecured private placement (hereinafter “instant bonds with warrant”). On the same day, D Private Equity Funds concluded the instant bonds with the instant private Equity Fund and the instant bonds with warrant, and the Plaintiff jointly guaranteed B’s performance of duties as “interested parties.”
C. On December 7, 2010, B issued the instant bonds with warrants with the following content under the above contract, and the instant private equity fund acquired the entire bonds on the same day.
16.7651% of the total face value of bonds with 10,000,000 won (10 billion won) bonds with 100% maturity (100% maturity) 3.0% maturity (7 December 2013) per 3 years (116.7651% of the total face value of bonds with warrant certificates of a redemption company upon maturity of 116.7651% of the total face value of bonds with warrant certificates of a redemption company 3,744 won
D. B conducted free increase of the price on June 29, 201, and the free increase of the price was adjusted to KRW 1,699 according to the instant contract to underwrite the instant bonds with warrants, which was stipulated as one of the grounds for exercising price adjustment.
On January 11, 2012, the Plaintiff: (a) from the instant private equity fund, the part equivalent to KRW 5 billion in face value of the instant bonds with warrants; and (b) KRW 2,942,90 of new shares in B = 900.