종합소득세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. On July 26, 2007, the Plaintiff acquired the management right of Company B (former trade name: C Co., Ltd.; hereinafter “B”), which is a KOSDAQ-listed company that operates a wholesale and retail business of communications equipment and broadcasting equipment, and held office as the representative director on the same day and operated the said company by January 20, 2010. D is a director of B from July 26, 2007 to February 2010, and was in charge of overall business, risk management, accounting disclosure, etc. at the direction of the Plaintiff.
B. On August 25, 2009, the Plaintiff and F, the representative director of E Co., Ltd. (hereinafter “E”), agreed to transfer B stocks owned by the Plaintiff to KRW 1.3 billion and the management right amount to KRW 8 billion. However, on the date of the contract, the contract amount of KRW 7.5 billion and the intermediate payment of KRW 3.5 billion on October 15, 2009 were offered with capital increase in the amount of KRW 6 billion (including KRW 4 billion in the FF financing) until October 15, 2009, without delay, entered into a “stock and management right acquisition agreement” with the content that the remaining remaining KRW 3.8 billion is to be paid until the amount invested in the acquisition of management rights reaches the amount of KRW 3.8 billion (hereinafter “instant contract”), and received KRW 7.7 billion on the same day the same day.
C. Since September 29, 2009, the Plaintiff entered into a modified contract with F to pay KRW 3 billion for the capital increase with F, and to pay KRW 2.2 billion for the loans owed by F to F financial institutions, but the acquisition price of management rights is reduced to KRW 5 billion, and is excluded from those subject to transfer with KRW 1.3 billion for B’s shares held by the Plaintiff, and an intermediate payment of KRW 1 billion is concluded on the date of the contract, and the remainder of KRW 3.3 billion for B’s transfer from the management issues (hereinafter “instant modified contract”), and received KRW 1 billion for the intermediate payment from F on the same day.
As a result, the Defendant conducted an individual integration investigation against the Plaintiff from April 23, 2013 to May 24, 2013, the Plaintiff transferred the management right of B to F through the instant contract and the instant modified contract.