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(영문) 청주지방법원 2014.05.08 2013구합647

증여세결정.고지처분취소

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1. The Defendant’s disposition imposing KRW 277,089,760 on the Plaintiff on June 1, 2012 is revoked.

2...

Reasons

1. Details of the disposition;

A. The Plaintiff, which was a shareholder of Company B (hereinafter “B”), entered into a share sale contract with F on January 2, 2009, with the content that the Plaintiff would transfer 221,000 shares to F 8,40 shares, G, H, and I each of the above shares to F 44,200 shares (hereinafter “the first sale contract of this case”), and entered into a transfer contract with F on January 2, 2009 with F, G, H, and I (hereinafter “F, etc.”), and entered into a transfer agreement with F on January 2, 200 to transfer to F 8,40 shares, G, H, and I, 44,200 shares (hereinafter “the first sale contract of this case”).

B. On January 2, 2009, the Plaintiff, a shareholder of J (hereinafter “J”) concluded a share purchase contract with F to transfer 52,000 shares of each of the above 13,00 shares to F,00 shares of 52,00 shares, G, H, and I, while holding the shares of J of 13,00 shares, C, 52,00 shares, and D, with F, etc. on January 2, 2009, and changed the ownership of 26,00 shares to F, etc. in the name of F, etc.

C. On August 5, 2010, G and I concluded a share purchase agreement with the Plaintiff to transfer 46,410 shares of B (G 44,200 shares, I 2,210 shares) again (hereinafter “instant third sale agreement”). Following the Plaintiff’s registry’s transfer of shares in the Plaintiff’s name, B submitted to the head of the Daegu District Tax Office a statement on the change of shares in 2010, stating that the Plaintiff acquired 46,410 shares of the said company in the same year.

In addition, on August 5, 2010, F and G concluded a share purchase agreement with the Plaintiff to transfer 27,300 shares of J (F 1,300 shares, G 26,00 shares) to the Plaintiff (hereinafter “instant 4 purchase agreement”) and the Plaintiff’s name transfer to the Plaintiff in the register of shareholders, the J submitted to the head of the Daegu Tax Office a statement on the change of shares in 2010, stating that the Plaintiff acquired 27,300 shares of the said company in the same year.

(e) the status B and J.