logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
텍스트 조절
arrow
arrow
(영문) 서울행정법원 2016.04.29 2015구합75176
증여세경정거부처분취소
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. B (hereinafter “B”) is a company established on January 18, 199 for the purpose of diagnosis trial, manufacture, sale, export and import of medical equipment, etc., and the Plaintiff is the largest shareholder B (19.75% as of the end of the business year 2008) and the representative director.

B. On June 30, 2008, B issued “the third-time non-guaranteed private equity bonds” (hereinafter “instant bonds”), and the content thereof are as follows.

On June 30, 2015, 100% of the principal amount of bonds for repayment of 100% of the total face value of 100 billion won and 100 billion won of the face value of each bonds, shall be 100% of the face value of each bonds for repayment of 100% of the face value of each bond (based on the base value of 500 won per share) in a lump-sum repayment acquiring company C Co., Ltd. with C Co., Ltd. on June 30, 2008 after concluding an underwriting contract for the bonds of this case with C Co., Ltd. on June 30, 2008, C Co., Ltd. again transferred the entire bonds of this case to D Co., Ltd. after acquiring the total value of the bonds of this case, D Co., Ltd. held the bonds separately from the bonds of this case, D Co., Ltd. shall be converted into 800,000, 1000 won per share x 2005 won per share (= 0005 won).

C. On February 13, 2013, the Plaintiff transferred the warrant certificates worthing KRW 500 million to executive officers and employees KRW 62.5 won per share, and on the same day, converted B’s shares into KRW 400,000 by exercising the warrant certificates worthing KRW 500,000 (hereinafter “instant warrant certificates”).

On May 30, 2013, the Plaintiff reported and paid KRW 730,164,960 to the Defendant for gift taxing KRW 2,458,236,00, which exceeds 19.75% of the Plaintiff’s shareholding ratio.

The plaintiff is subject to the conversion of shares.

arrow