양도소득세부과처분취소등
1. The plaintiffs' appeal is dismissed.
2. The costs of appeal are assessed against the Plaintiffs.
Purport of claim and appeal
The first instance court.
1. The court's explanation concerning this case is about 2. The plaintiff's assertion among the judgment of the court of the first instance.
D. As to the legality of the instant disposition, 2.4
The reasoning of the judgment of the court of first instance is the same as that of the judgment, except for each of the following modifications, and thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
2. The part to be mard;
(a) [2.A. part of paragraph (a)]
A. The plaintiffs asserted that each of the dispositions of this case is unlawful for the following reasons.
(1) The D guaranteed the return on investment equivalent to 12% per annum to Plaintiff A and C, and the investment principal and the return on investment shall be paid in lump sum three or two years after the completion of the payment for each capital increase with consideration, and the issues acquired by exercising a call option under each of the above investment agreements after entering into each investment agreement with Plaintiff A and C to receive a call option at KRW 50,000 per share; ② the management rights of the shares and F are transferred to I, but the Defendants considered Plaintiff A and C, not D, as the subject of the transfer of shares; ② the subject of taxation.
(2) Even if the subject of stock transfer is considered Plaintiff A and C, the remainder of the transfer margin, other than the transfer margin reverted to Plaintiff A and C, upon the said stock transfer, was used in repaying the subsidiary debt of Plaintiff A, and even though the benefit of donation was reverted to D, Defendant Sungbuk District Tax Office deemed Plaintiff B, not D, as a donee, and imposed a tax disposition.
(b) [Attachment 2.D. part]
D. In full view of the following circumstances, it is reasonable to view that Plaintiff A, C’s issues ①, and Plaintiff B, etc. were entrusted with disposal authority and distributed sales proceeds, taking into account whether the subject of stock transfer is, and whether the purport of the entire pleading is known in the above acknowledged facts: (i) whether the subject of stock transfer is, and (ii) whether the subject of stock transfer was, the Plaintiff A, and the Plaintiff.