증여세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. B, along with C, D, and E, purchased 30,00 shares issued by H (hereinafter “instant company”) from F and G on February 25, 2012 at KRW 2,130,000 (71,000 per share of purchase price), and B agreed to acquire 25,344 shares out of the shares.
(hereinafter referred to as the “instant sales contract”) B.
On March 13, 2013, the change of ownership was made in the name of B and the Plaintiff (Nam) who is B and his children and I (Nam) as of July 30, 2012 with respect to 25,344 shares that the instant company had to acquire in accordance with the instant sales contract on the statement on the change of shares, etc. submitted to the competent tax office on March 13, 2013. The change of ownership was made in the name of B and the Plaintiff (Nam) who is his children, and I (Nam) on July 30, 2012 on the statement on the change of shares, etc. In addition, the shareholders’ name and the shareholding status of the instant company
[Attachment 1] The total number of previous shareholders holding 30,000 A 14,00 A (Plaintiff) 14,483 G 15,000 I 7,241 B 3,620 C 2,588 D 1,034 E 1,034, total 30,000
C. Since then, on February 11, 2014, the change of the title to the entire issued shares of the instant company was again made on the list of changes in stocks, etc. submitted by the instant company to the competent tax office.
The name of the shareholder and the shareholding status of the company of this case before and after the transfer of the shareholder of this case on February 11, 2014 are as follows.
[Attachment 2] The number of shares held in the shareholder’s name after the transfer from July 30, 2012 to February 11, 2014, J 14,483 J 12,412 I 7,241 K 9,309 B 3,620 L 5,601 C 2,588 C 2,588 C 2,588 D 1,034 E 1,034 total 30,000
D. From April 13, 2015 to June 10, 2015, the director of the tax office having jurisdiction over the Cheongju District Tax Office shall conduct an investigation on the change of stocks with respect to the instant company, and the Defendant shall be named as the Plaintiff from July 30, 2012 to February 11, 2014 among the shares issued by the instant company.