증여세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Details of the disposition
On December 21, 2001, the Plaintiff purchased overseas convertible bonds issued by New Zealand Co., Ltd. (hereinafter referred to as “New Zealand”), each of KRW 667,05,00 ($80,000), and USD 1,520,000 on May 30, 2003 ($1,600,000), and converted this into USD 94,800 on August 3, 2005.
From 2005 to 2006, the Plaintiff transferred 73,413 shares out of the said shares to 21,387 shares. On March 20, 2006, the Plaintiff concluded a comprehensive share swap contract (hereinafter “instant share swap”) with the 1,194,162 shares out of the new shares issued by Ethical Lease (hereinafter “instant shares”) and the 21,387 shares of New Ethyck’s shares owned by oneself. < Amended by Act No. 7879, May 31, 2006; Act No. 7940, May 31, 2006; Act No. 7879, May 31, 2006; Act No. 7879, May 21, 2006.
[Stock Contract] Article 1 (Methods of Blanket Share Swap) (2) of this Agreement shall be the complete parent company of Newrotech through a comprehensive share swap, and Newrotech shall be a complete parent company of Newrotech.
SECTION 2 (Date of Share Swap) The E.I.D. shareholders of E.I.D. and New D. New D.D. under this Agreement shall have the date of share swap between E.I.D. and New D. 31 May 2006, subject to the approval under the provisions of Article 5.
Article 3 (Total Amount of Capital and Reserve to be Added) (1) Capital of an o lessee increased due to share swap shall be KRW 14,356,950,50.50.
Article 4 (Share Swap Ratio) (1) The share swap ratio between Ethio-Lease and New Tech shall be 1:5.83592.
Accordingly, E.I.D. shall issue new shares 28,713,901 shares of registered ordinary shares of New Zealand to shareholders listed in the register of shareholders of New Zealand as of the date of share swap and deliver them to shareholders of New Zealand according to their respective shares holding ratio.
(3) The total number of new shares that are issued pursuant to paragraph (1) and the capital increase pursuant to Article 4 (1) shall be new tech that objects to paragraph (2) or a share swap.