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(영문) 서울행정법원 2019.01.17 2017구합83782
증여세부과처분취소 등
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 April 1, 2015, B Co., Ltd. (hereinafter “instant company”) issued KRW 2 billion (the exercising price of preemptive rights, KRW 845 per share, KRW 2,366,863 per share, and KRW 2 billion per share, the exercising price of preemptive rights, KRW 845 per share, KRW 2,366,863; hereinafter “C”) in the form of private placement, and C Co., Ltd (hereinafter “C”).

B. At the time of issuance of the bonds with the preemptive right to new shares, the Plaintiff is a shareholder (3.75% equity ratio) and the representative director of the instant company, as the Plaintiff’s children, who are the largest shareholder of the instant company (47.87% equity ratio).

C. On the other hand, on March 31, 2009, the Plaintiff separated only the warrant certificates from C among the bonds with warrant rights in the instant case, and acquired the warrant certificates (the total face value of KRW 1 billion, the number of 1,183,432 shares, and hereinafter “instant warrant certificates”) equivalent to 50% of them as KRW 60 million.

On July 5, 2011, the Plaintiff transferred part of KRW 355,029 among the warrant certificates of this case to E, F, and G (hereinafter “E, etc.”) 3,147 won (total transfer value 71,1820,000 won) per week, and acquired KRW 35,029 out of the warrant certificates of this case to H, I, and J Co., Ltd (hereinafter “H, etc.”) on February 16, 2012, KRW 5,294 per week (total transfer value 1.22,620,00 won). On February 24, 2012, the Plaintiff acquired KRW 473,372 of the warrant certificates of this case’s shares.

E. As to the 384,518 Shares (473,372 Shares - 88,854 Shares) acquired in excess of 88,854 shares in proportion to the number of shares owned by the Plaintiff based on the date of issuance of the instant preemptive right bonds.

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