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(영문) 서울행정법원 2013.06.20 2012구합25514
증여세부과처분취소등
Text

1. The following dispositions made by the defendant against the plaintiff shall be revoked:

Gift tax of 117,00,000 won on January 10, 2012

Reasons

1. Details of the disposition;

A. B’s capital increase program 1) A, along with D and E on July 16, 2004, acquired 6,000,000 listed stocks of F Co., Ltd. (198,000,000 won) from G, a listed corporation, from former owner, and changed the trade name to “Co., Ltd. B” on March 28, 2005. On June 1, 2005, C entered into a comprehensive stock exchange contract with H, an unlisted corporation, a non-listed corporation, the purpose of which is to develop cell therapy, using stem cells, and changed its trade name to “Co., Ltd. I” on July 20, 2005 (hereinafter “instant corporation”).

(2) On March 3, 2004, the instant corporation passed a resolution to issue new shares with a common share of 7,905,000 shares at the meeting of the board of directors in a third-party allotment method. As shown in Table 1, the corporation disclosed to the Financial Supervisory Service’s electronic publication system, and filed a corrective report on January 24, 2005.

[Attachment 1] On March 3, 2004, the corporation of this case adopted a resolution of the board of directors on January 14, 2005 at the date of the payment of shares to a third party (private placement method) with the third party allocation method of the increase in the capital of 7,905,00 common shares after the correction of the new shares issued on March 3, 2004, and the third party allocation method of the third party allocation (private placement method). The corporation of this case at the board of directors on January 14, 2005 at the meeting of the board of directors on January 14, 2005, stating that "the subscription date shall be March 14, 2005; the subscription date shall be 100,000 common shares with the subscription date as February 11, 2005; however, the forfeited shares and fractions of shares shall be subject to the resolution of the board of directors on February 14, 2005."

4) On March 12, 2005, the instant corporation decided to allocate forfeited stocks related to capital increase with rights issued on January 14, 2005 to a third party, and on the same day, publicly announced the electronic disclosure system of the Financial Supervisory Service on the same day.

B. C’s title trust 【No. 2】 The number of transfer days for title trustee title holders in the title trust shares title list No. 1, the assessment value per share, and Plaintiff 1’s revised disposition on the initial disposition.

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