소외법인이 쟁점유가증권을 발행한 것이 증권거래법 일반공모에 해당하는지 여부[국승]
Suwon District Court 2012Guhap14362
Whether the issuance of securities issued by the non-party corporation constitutes the public offering of the Securities and Exchange Act.
(1) The issue at issue is as follows: (a) capital increase issued by a listed corporation is not accepted by a registration statement under Article 8 (1) of the Securities and Exchange Act; and (b) the number of persons who are solicited to subscribe falls short of 50, and thus does not fall under the "solicitation method" under Article 39 (1) of the Inheritance Tax and Gift Tax Act; and (c) thus, the imposition of gift tax is justifiable.
Donation of profits from capital increase under Article 39 of the Inheritance and Gift Tax Act
Seoul High Court 2015Nu839 Revocation of Disposition Imposing Gift Tax
LAA
00. Head of tax office
June 24, 2015
July 22, 2015
1. The plaintiff's appeal is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Cheong-gu Office
The judgment of the first instance shall be revoked. The imposition of KRW 000, KRW 000, KRW 000, and KRW 000, respectively, on August 7, 2012 against the plaintiff shall be revoked.
The reasoning of the court's explanation concerning this case is the same as that of the part of the judgment of the court of first instance, and thus, it can be cited in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil
Therefore, the judgment of the first instance court is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.