증여세부과처분취소
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. The reasoning of the judgment of the court of first instance is partly dismissed among the reasons for the judgment of the court of first instance as follows, and it is identical to the reasons for the judgment of the court of first instance except for adding the judgment of the plaintiff as to the argument at the appellate court as follows. Thus, it shall be accepted in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure
In the second part, the second part of the 5th part "the similar person of this case" is referred to as "the capital increase with capital increase in this case", and the second part " December 2, 2013" is referred to as "the second part as "the December 1, 2013."
Type 5 d.
(1) Article 39(1)1 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 1010, Jan. 1, 2011; Act No. 2014, Jan. 1, 2011; Act No. 2014, Jan. 1, 2011; Act No. 2010, Jan. 1, 2011; Act No. 2010, Jan. 2, 2011; Act No. 2020, Jan. 2, 2012
In case where a stock-listed corporation or Association-registered corporation under the Securities and Exchange Act distributes them by the method of offering securities under Article 2 (3) of the same Act, it shall be excluded from taxable objects.
In this case, the following circumstances revealed by the aforementioned evidence and the relevant laws and regulations, namely, ① in order to offer securities exceeding a certain amount under Articles 2(3), 8(1), and 10(1) of the former Securities and Exchange Act, the issuer shall submit a securities registration statement to the Financial Services Commission and accept it. ② On August 1, 2007, the instant company submitted a revocation report to the Financial Services Commission on the instant securities offering, and was subject to sanctions by the Financial Services Commission on the grounds that it failed to perform its duty to report capital increase by offering method.