증여세부과처분취소
1. The plaintiffs' claims against the defendants are all dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
1. Details of the disposition;
A. F is the vice president of G Co., Ltd. (hereinafter “Nonindicted Co., Ltd.”) who is a KOSDAQ-listed corporation, and is the major shareholder (10.84% of the shares issued by Nonparty Co., Ltd. as of the end of 2010) of Nonparty Co., Ltd. and H’s act, the representative director.
B. On August 8, 2011, F purchased shares of Non-Party Company 659,99 from I, J 300,000 shares, and 560,000 shares from K respectively.
(hereinafter collectively referred to as “instant shares”). F did not transfer the instant shares under its own name, but transferred the shares in the name of L, M, and N as follows, and then transferred the shares in the name of Plaintiff E, Plaintiff D, and Plaintiff C again, and 300,000 shares owned by J were transferred under the name of Plaintiff E, Plaintiff D, and Plaintiff C respectively, and 560,000 shares owned by K were transferred under the name of Plaintiff A, respectively.
(B) The transfer date of the first title trust shares stated below was October 24, 201, and the transfer date of the second title trust shares was December 31, 201. The transfer date of the transfer date of the second title trust shares was December 31, 201, and the F disposed of all the instant shares to a third party on the date of the last transfer as indicated below within three months from the transfer date of the said title trust, and the disposal price was reverted to F. The disposal price was reverted to F.
Seller (Number of Stocks) The number of the first title trust shares of the first title trust (Account 201.2.2.00) No. 1 (659,99) 200,000 L ( October 21, 2011) Plaintiff E (20,800,000,000 M ( October 21, 201.20, 201.26.20,01.20,000 ( October 21, 201.20, 201.20, 201.205.20, 201.20, 201.0, Plaintiff D (Plaintiff 201.20, 201.26.2.0, 201.2.97, 00,000,00259, 205.1.21.20, Plaintiff C, 13.2015.21.25.21.25.21