logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
Text
Reasons
텍스트 조절
arrow
arrow
(영문) 부산지방법원 2015.07.24 2015구합20375
증여세부과처분취소
Text

1. The Defendant’s disposition of imposition of KRW 188,475,652 against the Plaintiff on February 12, 2014 is revoked.

2...

Reasons

1. Details of the disposition;

A. On May 23, 2005, the Plaintiff’s referring B entered into a share acquisition agreement with D (hereinafter “D”) which is a corporation that carries on waste management business with C, to acquire 20% of the shares in KRW 5 billion. The main contents are as follows.

The contents of the business in which the shares of 20% shall be transferred or taken over between A and B from the contract of stock transfer and takeover (Evidence B) transferor C and transferee B (the contents of the business) in Article B of B of the Agreement are as follows:

1. Business purposes: Final waste treatment facilities for commercial wastes;

2.Article 2(Transfers) of 30,296, paragraph 2 (Transfers) of this title is about 20% of the shares of Company A to be transferred from Company A for the participation of this project.

§ 3. (Roles and Responsibilities of Transferors)

1. A shall commence the works immediately after being notified of the combination of projects from viewing;

At this time, the Corporation shall enter into a contract for construction works with the design amount of this construction project and increase the annual contract amount by 5% in consideration of the inflation rate each year.

2. A shall not transfer this business to a third party.

3. A shall guarantee to B the monthly salary of KRW 15,00,000 for one non-standing executive officer until the completion of the project.

4. Gap and Eul shall consult each other on important matters while promoting this project.

B shall not intervene in management.

Article 4 (Change of Business Entities) A promotes a new corporation to proceed with the project, and at the same time the new corporation is established, A transfers 20% shares to B.

(Capital of KRW 500,000). (b)

B paid a total of KRW 3 billion to C on May 3, 2005 and May 23, 2005, respectively, and upon establishment of D on May 26, 2005, KRW 100 million was paid in the name of B, and acquired shares of KRW 10,000 per share ( KRW 20 per share, KRW 10,000 per share).

(c) the above share price to B.

arrow