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1. On August 8, 2012, the Plaintiff’s filing date for the amendment of the complaint and claim shall be August 1, 2012.
Reasons
1. Details of the disposition;
A. The Plaintiff was an employee of Nonparty Co., Ltd. (former Co., Ltd. Co., Ltd.; hereinafter “instant company”). During the year 2004, Nonparty D, who was the representative director of the instant company, acquired all the shares 91,301 shares of the instant company owned by Nonparty Co., Ltd., a Japanese corporation, and held 41,465 shares (30 percent shares) among them to the Plaintiff, and held 27,643 shares (20 percent shares) to Nonparty F respectively.
B. After December 28, 2005, the Plaintiff received 18,000 shares (24,940 won per share; hereinafter “instant shares”) equivalent to 30% of the shares held by the instant company as of the end of 2005 by being allocated in its name the shares held by the Plaintiff as of the end of 2005 to the total amount of 59,465 shares (30% of the shares).
C. The director of the Gwangju Regional Tax Office, after examining changes in shares on D, etc. in February 2012, assessed the value of shares issued with capital increase allocated to the Plaintiff in his/her name as KRW 136,025 per share, and notified the Defendant of the rectification of gift tax by applying Article 45-2 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 8139, Dec. 30, 2006; hereinafter “former Inheritance Tax Act”).
Accordingly, on August 8, 2012, the Defendant notified the Plaintiff of a correction of KRW 1,113.980,910 of the gift tax on the donated portion on December 28, 2005, and the Plaintiff filed an appeal with the Tax Tribunal.
E. On November 26, 2014, the Tax Tribunal decided that “The instant company’s net profit and loss should be calculated as the value of net profit and loss reflecting the number of stocks issued by capital increase with capital increase when calculating the net profit and loss per share for the assessment of stocks issued by capital increase with capital increase, and the tax base and tax amount should be light
F. Accordingly, the Director of the Gwangju Regional Tax Office shall have title trust with the Plaintiff.