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 for the court’s explanation concerning this case is as stated in the reasoning of the judgment of the court of first instance, except for the dismissal or addition of part of the judgment of the court of first instance as follows. Thus, it shall be cited as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.
2. Part III, the phrase “431,890 won” in the third 8th 8th 7th 8th 7th 8th 7th 8th 8th 7th 8th 8th 7th 8th 8th 1995 hereinafter “former Commercial Act”) is “431,890 won (including two additional taxes).” The phrase “A evidence 5” in the 12th 12th 8th 16th 17th 16th 17th 16-17 of the former Commercial Act (amended by Act No. 6488, Jul. 24, 2001; hereinafter “former Commercial Act”).
The evidence and the statement in Category 7 of Part 5 are added to the “Evidence 11 to 4” and the “three persons” in Part 13 are added to “seven persons”.
The part of the fifth 18-20th 20th 19 is as follows.
At the time, it was impossible or too complicated to increase the entire shares of this case in the name of the plaintiff due to the waiver of preemptive rights by existing shareholders C, etc. at the time, and the acquisition of such forfeited shares by the plaintiff.
The instant company had no particular tax in arrears after its establishment (the Plaintiff submitted data on the payment details of corporate tax, value-added tax, etc. until 2011).
(2) If the financial status of the company becomes worse, there is a possibility that oligopolistic shareholders will bear the secondary tax liability. Thus, the company is unable to avoid the secondary tax liability on the sole basis of the fact that there is no tax in arrears after the establishment of the company. The following is added between the 9th and 10th.
The term "(or December 29, 1995) of the former Commercial Act."