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(영문) 창원지방법원 2016.05.03 2015구합22286
양도소득세부과처분취소
Text

1. The plaintiff's claim is dismissed.

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

Reasons

1. Details of the disposition;

A. On January 11, 199, the Plaintiff, B, and C established and jointly managed E Co., Ltd. (hereinafter “E”) for the purpose of comprehensive automobile maintenance and construction machinery maintenance in Kimhae-si, Kimhae-si, 199, and C transferred 13,200 non-listed stocks owned by oneself to F around the end of 2006.

B. After that, the Plaintiff, B, and F entered into a contract with G on May 3, 2007 and H on the transfer of 40,000 non-listed shares E (Plaintiff 13,600 shares, B 13,200 shares, F 13,200 shares, and F 13,200 shares) for KRW 2.7 billion. The main contents are as follows:

(hereinafter referred to as “transferor, G, and H” and “instant transfer/acquisition agreement” 1. Corporation indication: Real estate indication Co., Ltd. (ownership by a corporation): 3,489m2, building 2,793.9m2, vehicle maintenance facilities owned by a corporation (including vehicles)

2.Article 2 of the Terms and Conditions of Contract: The transferee shall pay the purchase price (including stocks and real estate) as follows:

The purchase price: The down payment of KRW 2,700,000 (Won 2,700,000): The daily gold KRW 400,000 (Won 400,000,000) shall be paid at the time of the contract, and the transferor shall accept the intermediate payment of KRW 350,000 (Won 350,000,000) shall be paid on May 30, 2007: The balance paid on June 30, 2007: the sum paid on June 30, 2007 (Won 1,950,000,000) shall be paid on June 30, 2007: The name of the said corporation (including the transfer of total shares and real estate) shall be June 30, 2007.

Article 4:The profits incurred in relation to the above corporation and the charges of taxes and taxes shall accrue to the seller by the date of the contract for the transfer of the corporation ( June 30, 2007), whichever is later, shall revert to the buyer.

(1) No transferor shall perform any act of incurring any obligation after the date of the acquisition by transfer of the said corporation ( May 3, 2007).

(2) The transferor shall actively cooperate so that the transferee may exercise the representative authority of the corporation, such as transfer of the total amount of shares and the appointment of the representative director, in order to borrow and pay the residual amount in the name of the said corporation

(3) A transferee shall provide financial institutions with the remaining amount of 1,950,000 won for the acquisition of stocks.

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