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(영문) 서울행정법원 2015.05.22 2014구합61965

증여세부과처분취소

Text

1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

Reasons

1. Details of the disposition;

A. On July 22, 2008, E establishes a corporation F (hereinafter “instant company”) which mainly engages in the manufacture of electronic parts and wholesale and retail business by investing capital of KRW 100 million in capital, and operates the said company as the representative director of the said company until now.

B. The instant company’s capital was KRW 2.1 billion as of the end of December, 2011 with capital increase of KRW 2 billion (10,000 per share) over eight occasions after its establishment, and the change in the shares of the instant company became one billion as of the end of December, 201, and the change in the shares of the said company is as follows: < Amended by Presidential Decree No. 22190, Mar. 31, 2010; Presidential Decree No. 221353, Mar. 31, 2010; Presidential Decree No. 22034, Feb.

1.8.22 0.8.11 0. 00 - 00 - 00 - 00 - 15,000 - 00 - 00 - 15,800 A - 5,000 - 4,000 - 00 - 00 - 15,000 - 10,000 for 11.26. 18. 10. 10. 19,00 - 10,000 - 14,500 - 10,000 - 15,000 - 00 - 15,000 (5,000 A - 4,000 - 1,000 - 1,000 - 5,000 - - - -25,000 - - -1

C. The remaining shareholders except E, as executive officers and employees of the instant company, title trust of the said company’s shares (including new shares issued as capital increase; hereinafter “stocks”) from E is deemed to have been held by the said company, and E, as indicated in attached Table 1, title trust was held with respect to each of the above shares by issuing new shares on June 18, 201, September 20, 201, and December 35, 201, respectively (hereinafter “instant capital increase”). < Amended by Presidential Decree No. 23190, Dec. 35, 2001; Presidential Decree No. 23173, Sep. 26, 2011; Presidential Decree No. 23155, Sep. 26, 2011; Presidential Decree No. 23100, Sep. 26, 2