(영문) 서울서부지방법원 2015.10.15 2014가합4705

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자간(%)

(영문) 서울서부지방법원 2015.10.15 2014가합4705

매매대금

Text

1. The plaintiff's claims against the defendants are all dismissed.

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

Reasons

1. Basic facts

A. The plaintiff is "the shares of this case" of 5,00 won registered ordinary shares of 60,000 won or less issued by defendant A, and 'the shares of this case'.

B) The Plaintiff is a shareholder holding the Plaintiff. The Defendant A amended the articles of incorporation on July 28, 2006 to add the provision on the issuance of new shares to a third party, and issued new shares on August 7, 2006 to the third party, and allocated KRW 111,500,00 per share to C, who is his father, of Defendant B, for KRW 7,830 per share. The Plaintiff filed a lawsuit to nullify the issuance of new shares against Defendant A on February 2, 2007 (Seoul Western District Court Decision 2007Gahap1296, the Plaintiff and Defendant A agreed to purchase the shares of this case on January 28, 2008, as the share sales contract of this case.

(C) The Plaintiff concluded the instant contract, and the Plaintiff withdrawn the said lawsuit on the date of the conclusion of the said contract. The instant contract for the purchase of shares contains the following content. Article 1 (Subject Shares) “B” includes the face value of KRW 5,000 issued shares of KRW 5,00 “A (Defendant A)” and KRW 60,000 (Purchase) “A” or “A” (hereinafter both are collectively referred to as “A, etc.”).

)A right to purchase shares shall have the right to purchase. In the case of direct purchase by A, "A" may determine, at a discretion, the method of "B", such as retirement of profits and reduction of capital, to the extent that it does not conflict with legislation. "B" on May 31, 2013 (Time of Sale) shall transfer the shares subject to sale and "A, etc." shall pay the purchase price determined in accordance with Article 4.

(2) The value per share shall be equal to or lower than the Inheritance Tax and Gift Tax Act, which is in force as of December 31, 2007.

(iii)in accordance with the provisions of paragraph (1), the value of assets per stock x (value of assets per stock x 2 per share x 3)/5.

The law is applicable to the removal of misunderstandings.

참조조문

-상속세 및 증여세법

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