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(영문) 서울행정법원 2015.05.01 2014구합68355

증여세부과처분취소

Text

1. The Defendants limited to each of the relevant plaintiffs listed in the separate sheet disposal date as stated in the corresponding date.

Reasons

1. Details of the disposition;

A. On October 26, 2004, E Co., Ltd. (hereinafter “E”) established F Co., Ltd., an unlisted corporation (hereinafter “F”) by spraying the game business sector.

B. At the time of establishment of F, E has accepted all 40,000 shares issued (referring to 5,000 won per share per share and 5,000 won per share); on April 12, 2005, 200,000 shares issued additionally (5,000 won per share and 50,000 won per share) and was a sole shareholder who owns all the shares issued by capital increase from the time of establishment of F to the time of establishment of F. < Amended by Act No. 6306, Apr. 2, 2006>

C. On February 21, 2006, F granted the preemptive right to the plaintiffs who are its executives and employees by the third party allotment method under Article 418(2) of the Commercial Act, and conducted capital increase by granting the preemptive right to the plaintiffs (e.g., face value and face value each 5,000 won) and on June 5, 2007, F offered capital increase by granting the preemptive right to the plaintiffs A (e.g., face value 5,00 won and face value 7,00 won). The change of shareholders of F after and after the above each of the above capital increase is as listed below [Attachment 1], and the position and work period of the plaintiffs F are as listed below [Attachment 2].

(2) On February 5, 2006, a shareholder’s share ratio E 600,000 60,000 65% of the capital increase before the capital increase, 46.8% A240,923 240,923 845 20.71% of the employees 20.63% of the total number of 0.63% of the capital increase, 10,000 0.78% of the capital increase before the capital increase, 60,000 60,000 60,000 65% of the capital increase after the capital increase, 46.71% of the capital increase, 200,000 0.78% of the capital increase, 10,000,000 0.78% of the capital increase before the capital increase, 105% of the capital increase, 306% of the capital increase, 605% of the G 6.4.65% of the capital increase