부당이득금
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Facts of recognition;
A. A limited liability company B (hereinafter “B”) is a limited liability company established for the purpose of the manufacturing industry of Aluminium pressure, voltage, and new products. The total amount of capital was 510,000,000 units, and 51,000 units of equity. Of the above units of equity, C owned 34,000 units of equity, D owned 11,90 units of equity, and E owned 5,100 units of equity.
B. As of April 1, 2010, B’s total amount of capital from KRW 510,00,000 to KRW 710,000,000, the number of contribution units increases from KRW 51,000 to KRW 71,00,000, and the amount of contribution units increased from KRW 51,000 to KRW 71,000, and the Plaintiff is to grant the Plaintiff the right to acquire contribution units increased by 20,000 (hereinafter “instant capital increase”) with the consent of the general partner (hereinafter “the consent of all the members of the instant case”).
C. C paid 200,000,000 won of the Plaintiff’s investment to B on behalf of the Plaintiff. On April 1, 2010, B changed part of the articles of incorporation (total amount of capital, the name, address, and number of shares of the employee) based on the written consent of all the instant members, and completed registration of change with the content that the total amount of capital was changed to KRW 710,000,000 on the same day.
B submitted on August 30, 2010, a statement on the changes in stocks, etc. that the Plaintiff acquired 20,000 shares as the capital increase with the capital increase in question on August 30, 2010 to 10,000 shares per unit.
E. On January 3, 2013, the head of the Jeonju District Tax Office assessed the assessed value per unit prior to the capital increase in B as KRW 182,694, and assessed the assessed value per unit after the capital increase in this case as KRW 134,047, and deemed that the Plaintiff received the difference between the appraised value after the capital increase and the acquired value due to the capital increase. On January 3, 2013, the Plaintiff issued a disposition imposing gift tax to pay KRW 69,760,720 to the Plaintiff by January 31, 2013 (hereinafter “instant disposition imposing gift tax”).
On January 31, 2013, the Plaintiff paid KRW 200,000,00 among the above gift taxes.
F. D confirmed the absence of the resolution of the instant general meeting of members against B at the Jeonju District Court.