법인세부과처분취소
1.The judgment of the first instance shall be modified as follows:
The defendant's business year of July 13, 2000 against the plaintiff on July 13, 2009.
1. On May 7, 1996, the Malaysia, a tax avoidance area, was established on May 7, 1999, on the following grounds: (a) the progress of the case and the relationship between the Plaintiff and the pertinent company; (b) the Plaintiff’s main business of investing in and lending funds to small and medium venture businesses; and (c) the Malaysia, a tax avoidance area, was established on February 28, 2000, respectively.
② On June 21, 1999, the Plaintiff, Nonparty A, and B jointly invested to establish C Co., Ltd. (hereinafter “C”).
Article 52 of the former Corporate Tax Act (amended by Act No. 6293, Dec. 29, 200; hereinafter the same) and Article 87 of the former Enforcement Decree of the Corporate Tax Act (amended by Presidential Decree No. 17033, Dec. 29, 2000; hereinafter the same) provide that seven persons, including A, etc., who are shareholders of 63,33.33 shareholders of forfeited shares, participate in the capital increase issued by C on March 20, 200 and acquired forfeited shares at KRW 158,00 per share. Of 70,000, seven persons, including the Plaintiff and the former Corporate Tax Act (amended by Presidential Decree No. 17033, Dec. 29, 200; hereinafter the same) are in the position of a related person (hereinafter referred to as “specially related person”).
② On January 18, 2002, the Defendant: (a) deemed that the Plaintiff acquired the forfeited share as above; (b) assessed the value per share of the forfeited share as KRW 43,200; and (c) assessed the Plaintiff’s acquisition of the forfeited share as KRW 70,000; (b) apportioned the profits of KRW 8,032,50,000 ( KRW 158,000-43,250) equivalent to the difference between the value of the subscription and the said appraised share x 70,000; (c) deeming the difference as an unfair act under Article 88(1) Subparagraph 8 (b) of the Enforcement Decree of the Corporate Tax Act and thus, constitutes an object of denial; and (d) increased corporate tax by disposing of the forfeited share as above, the Plaintiff and the Plaintiff on May 22, 2002.