beta
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. Party B Co., Ltd. (hereinafter “instant corporation”) is a company that runs software and telecommunications technology service business established on July 23, 2008.
From July 29, 2008 to January 31, 2016, the date of the establishment of the instant corporation, the Plaintiff served as a member of the instant corporation, and C was the largest shareholder of the instant corporation, and C was in office as the representative director from the date of establishment to September 26, 2017.
B. The Plaintiff’s acquisition of the instant corporate shares and the listing on the KOSDAQ of the instant corporation on June 25, 2010, the Plaintiff acquired 110,000 new shares by a third party’s allocation method pursuant to Article 418(2) of the Commercial Act at the time of issuing new shares by issuing new shares by the instant corporation, and 110,000 shares from C on May 30, 201 (hereinafter “1 shares”).
(2) On June 9, 2012, the Plaintiff acquired KRW 11,520 per share of new shares by exercising shareholder’s preemptive right pursuant to Article 418(1) of the Commercial Act at the time of issuing new shares by acquiring KRW 22,000 per share of KRW 1,520 per share and acquired KRW 17,476 per share of forfeited shares by another shareholder.
3) Of the Plaintiff’s above acquisition of shares, the part at issue in the instant case was listed on the KOSDAQ on February 11, 2015. On the other hand, the instant corporation was listed on May 30, 201, the acquisition value of the shares acquired, which is the cause of acquisition by division, with the largest shareholder C of the instant corporation, KRW 110,00,79,200,000 ( KRW 720 per share) and KRW 20, June 9, 2012 of the instant corporation’s sales contract with the largest shareholder C on May 21, 2012, as of June 21, 2012, KRW 11,000,720,000 for shares subscribed for new shares following the resolution on the allotment of shares by shareholders by the method of allocating shares by May 21, 2012 ( KRW 1,520 per share).
C. On May 2, 2017, the Defendant imposed gift tax on the Plaintiff on May 2, 201, pursuant to Article 41-3(1) of the Inheritance Tax and Gift Tax Act, shares 1 and 2 are within five years from the date of acquisition.