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(영문) 서울고등법원 2014.08.20 2013누32528

법인세등부과처분취소

Text

1. Revocation of a judgment of the first instance;

2. All of the claims filed by the Plaintiff are dismissed.

3. All costs of the lawsuit are assessed against the Plaintiff.

Reasons

1. Details of the disposition;

A. On August 1, 2006, Amadeus IT Group S.A., a Spanish S (hereinafter “former Amas”) merged 60.83% of the former Amas shares (voting standard) with M PP PorL S. (WA.) (hereinafter “instant merger”), which was the parent company, and subsequently changed the name of the legal entity Amaus GM Sporo Group S.A., according to the name of the former Amaus S. M.

B. At the time of the instant merger, the former Lao owned 256,374 shares (hereinafter “instant shares”) equivalent to 32% of the shares issued by the Saturdays tour Information Co., Ltd. (hereinafter “instant shares”). However, in the course of the corporate tax investigation conducted in 2006 with respect to Saturdays, the Seoul Regional Tax Office confirmed that the instant shares were transferred to the Plaintiff by the former Eas and notified the former Eas of the transfer of the ownership of the instant shares to the Plaintiff in the course of the instant merger, and that the former Eas’s transfer of the shares and other securities, which are domestic source income under Article 93 subparag. 10 of the former Corporate Tax Act (amended by Act No. 8141 of Dec. 30, 2006; hereinafter “former Corporate Tax Act”), by deeming that the transfer income of shares and securities, which are domestic source income under Article 93 subparag.

C. Accordingly, by applying Article 13 of the Convention between the Republic of Korea and the Kingdom of Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to the Income Tax on October 1, 2007, the head of the Defendant Nam-gu Tax Office shall notify the Plaintiff of the payment of the corporate tax (including additional tax) for the year 2006 equivalent to 9.09% of the transfer margin of the transfer margin (hereinafter “disposition of the instant corporate tax”) and the securities transaction tax (including additional tax) for the year 2006 with respect to the transfer margin calculated by deeming the appraised value of the instant stocks as the transfer value of the instant stocks.