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(영문) 부산지방법원 2019.04.19 2018구합23610
증여세부과처분취소
Text

1. The plaintiff's claim is dismissed.

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

Reasons

Details of the disposition

A Co., Ltd. (hereinafter referred to as “B”) was established on October 6, 2008 as a corporation engaged in a window-hono, steel construction business, etc., and B’s details of stock changes are as listed in the following table.

The number of basic shares acquired based on the shareholders' basic equity ratio C- - 10,000 - 10,000 - 10,000 - 10,000 - 25.00 25,000 E 50.00 4,000 - 50.00 12,000 16,000 16,000 4,000 - 40.00 - 12,000 16,000 40.00 8,000 32,000 40,000 - 40,000 - 10,000 - 10,000 - 10,000 - 8,00 10,000 - 10,000 - 10,000 - 10,005 1,00

The Plaintiff acquired 4,800 shares upon the establishment of G on May 21, 2013. On August 8, 2014, the Plaintiff additionally acquired 19,200 shares issued through capital increase with capital increase on August 8, 2014, and acquired 24,00 shares in total (hereinafter “instant shares”). The details of the capital change in G are as listed below.

D. 42.00 4,200 4,800 48.00 4,800 48.00 4,800 21,000 21,00 42.00 48.04,80 24,200 24,00 48.0 24,00 48.00 48.00 48.00 48.00 10.00 1,00 10.0 1,000 1,00 1,000 4,00 4,00 4,00 5,00 5,00 10.0 10,000 40,000 40,000 50,000 50,000 50,000 50,000 63616 6.61,206

The Seoul Regional Tax Office shall conduct a gift tax investigation into G from March 16, 2017 to April 24, 2017, and conduct an investigation into changes in stocks of Plaintiffs, D, I, and C from April 24, 2017 to May 13, 2017 (hereinafter collectively referred to as “instant investigation”), and the J as a shareholder of B and G.

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