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(영문) 서울행정법원 2016.06.24 2014구합54271
증여세부과처분취소
Text

1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

Reasons

1. Details of the disposition;

A. On September 4, 2003, D established the F Co., Ltd. (hereinafter “F Co., Ltd”) by investing KRW 50,000,000 in the instant apartment project (hereinafter “instant apartment project”) for the purpose of carrying out the new construction and sale business of the instant apartment complex (hereinafter “the instant apartment project”), and subsequently selected the KGG Co., Ltd. (hereinafter “LG”) as the contractor of the said apartment.

B. On September 5, 2003, in order to secure the instant land for the business, the non-party corporation took part in the public sale procedure of the G plant and H plant site owned by the Daewooman International Co., Ltd. (hereinafter “this case’s bidding”), borrowed the bid bond of KRW 13.9 billion, and entered into the following arrangements in the process:

hereinafter referred to as the "Agreement of September 5, 2003".

(4) The profit distribution construction and the non-party corporation will distribute the profit accrued from the project of this case to the following as follows: (a) The profit distribution construction and the non-party corporation will distribute the profit accrued from the project of this case:

The method of distributing profits after deducting project costs, such as construction costs, from the total income of the project in this case: Total amount obtained by deducting the profits of the non-party corporation from the profits, and total amount of KRW 500 million for the non-party corporation:

(b) When it is necessary: At the time of completion of the project, the non-party corporation: (7) at the time of completion of the project;

A. The Hanhwa Construction and the Non-Party Corporation concluded a construction contract or a basic arrangement for the instant project at KRW 2,450,000 per square meter (except for general soil and sand standards, for two months, for Busan apartment level, and for value added tax).

(2) At the same time as the establishment of a legal entity, the non-party legal entity shall set up a pledge for the shares of the non-party legal entity (including shares so increased) in the Korean Commercialization Construction.

C. At the time, J (5,000 shares, 50% of shares issued) was the nominal owner of shares issued by the non-party corporation.

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