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(영문) 인천지방법원 2017.02.03 2015구합51174

종합소득세 등 부과처분취소

Text

1. All of the plaintiff's claims are dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Details of the disposition;

A. On July 4, 2006, the Plaintiff (hereinafter “B”) and the Plaintiff’s type C (the representative director of B), who operated B Co., Ltd. (hereinafter “B”), agreed on July 4, 2006, that “the Plaintiff transferred the Plaintiff’s shares to C instead of receiving KRW 2.4 billion from C, and thereafter C independently operates B, but the Plaintiff is exempted from the obligation to return the provisional payment to B.” (hereinafter “instant agreement”). On July 5, 2006, the Plaintiff was paid KRW 500 million (hereinafter “the instant down payment”).

[B’s total issued shares 120,000 shares C, 15,600 shares (13%) of C, 13,680 shares (11.40%) of C, 26,220 shares (21.85%) of C, 13,50 shares (1.25%) of C, 14,70 shares (12.25%) of G in C and the Plaintiff, with 15,60 shares (13%) of H, 8,160 shares (6.80%) of the Plaintiff, 6,540 shares (5.45%) of the Plaintiff’s wife, 6,50 shares (5.5%) of the Plaintiff’s wife

On May 2, 2008, with respect to the transfer of shares B in the name of the Plaintiff et al. to C, ① a share transfer agreement to the effect that shares 15,600 won in the Plaintiff’s name is transferred to KRW 895,440,00, ② a share transfer agreement to the effect that shares 8,160 won in the Plaintiff’s name is transferred to KRW 468,384,000, ③ a share transfer agreement to the effect that shares 6,540 shares in the Plaintiff’s name are transferred to KRW 375,396,000, ④ a share transfer agreement to the effect that shares 6,000 shares in the name of J, the Plaintiff’s wife, were transferred to KRW 344,40,00 in the price (the price per share is equal to KRW 57,400,000 in the price per share) and thereafter, C and H were transferred to both Plaintiff and H, I (hereinafter “30 shares”).

C. The plaintiff on August 29, 2008 against the defendant

B. ① The content that the Plaintiff acquired a total of KRW 838,962,800 by transferring B shares in the Plaintiff’s name as indicated.