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(영문) 서울행정법원 2016.11.25 2015구합73927
증여세부과처분취소
Text

1. On December 11, 2014, the director of the tax office having jurisdiction over the Defendant Namcheon District Tax Office (hereinafter “the director of the tax office”) assessed against the Plaintiff C in KRW 11,506,740.

Reasons

1. Details of the disposition;

A. Nonparty G Co., Ltd. (hereinafter “instant company”) is an unlisted corporation established for the purpose of wholesale and retail business, etc.

B. 1) According to the statement on the state of fluctuation of stocks, etc. of the instant company, the said company held on August 8, 2007 30,000 shares per share (10,000 won per share, hereinafter the same).

(1) Plaintiff A accepted new shares 5,000 shares, and Plaintiff C accepted 2,000 shares for new shares with 150,000 shares issued on September 1, 2009, and Plaintiff A accepted 4,500 shares for new shares, Plaintiff B, C, D, and E respectively, and Plaintiff F accepted 4,500 shares for new shares with 9,00 shares for 150,00 shares issued on September 1, 209 (hereinafter each of the above shares issued for new shares) (hereinafter “instant shares issued for new shares”).

(2) Meanwhile, Plaintiff B acquired 1,500 shares of the instant company from Plaintiff C on August 10, 2009; Plaintiff D on August 11, 2009; Plaintiff E on August 12, 2009, respectively; and Plaintiff F acquired 1,500 shares of the instant company from Nonparty C on August 17, 2009, respectively. Plaintiff F acquired 1,500 shares of the said company from Nonparty J on August 19, 2009.

3) If the plaintiffs arranged the shares of the company of this case acquired in around 2007 and 2009, the following table (hereinafter the "new shares of this case", "new shares of this case acquired in 2007 by plaintiffs A and C", "new shares of this case in 2009" and "new shares acquired in 2009", "new shares acquired in 2009", "new shares acquired in 209", and "new shares acquired in 2009" collectively, and "the shares of this case" in total of the shares in the table below.

(2) The acquisition of new shares 6,500 shares 5,00 shares 6,500 shares 4,500 shares 6,500 shares 5,000 shares 5,000 shares 12,500 shares 2,500 shares 6,500 shares 4,500 shares 4,500 shares 6,500 shares 4,500 shares 6,500 shares 5 E shares 6,000 shares 4,500 old shares 6,500 shares 6,500 shares 6,500 shares 6,500 shares 6,500 shares 6,500 shares 6,500 shares 6,00 shares 9,000 shares 6 F shares 1,500 shares 12,000 shares 12,000 shares old shares 3,00 shares 3,00 shares

C. The director of the Seoul Regional Tax Office conducted an investigation on the Plaintiffs from September 15, 2014 to October 15, 2014, and the Deceased.

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