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(영문) 서울행정법원 2015.06.26 2014구합15382 (1)
탈세제보보상금지급거부처분취소
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. Nonparty B’s transfer of shares to Nonparty B 1) B, ① B from around 2007 to around 2011, the Co., Ltd. (hereinafter “C”) shall be a stock company.

(2) A Co., Ltd. D(hereinafter referred to as “A”) shall, even around 2011, enter into a change of holders in its name on the grounds of termination of title trust with respect to the shares of the company in its name from those registered as shareholders in the shareholders’ list.

(1) From those who were registered as shareholders in the register of shareholders, a transfer of shares in the above company’s name has been completed in one’s future on the ground of termination of title trust (hereinafter the above transfer of shares is referred to as “ABA”) for each pertinent company, and the transfer of shares in this case is referred to as “the transfer of shares in this case” in total, and all those who were registered as shareholders in the register of shareholders of each of the above companies prior to the above transfer of shares

(2) A and D publicly announce the change of shares in accordance with the relevant laws and regulations.

B. On February 23, 2012, the Plaintiff filed a petition with the Prime Minister and the Board of Audit and Inspection of the Plaintiff: (a) “B shall not be deemed to have paid the subscription price of the shares of the Plaintiff to the Plaintiff to the Plaintiff and the Board of Audit and Inspection in arrears with taxes without any particular property; and (b) B shall make a false public notice as if the shares were transferred for the purpose of reducing the burden of gift tax upon receiving the shares of the said company from the shareholders of the Plaintiff to the Plaintiff; and (c) the National Tax Service did not impose a gift tax even if it is well aware of it, it shall not impose a gift tax; and (d) on May 15, 2012, in light of the fact that “B was delinquent with taxes without any other property,” the subscription price of the shares of the Plaintiff to the Plaintiff and the Board of Audit and Inspection of the Plaintiff shall be paid to others.

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