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(영문) 서울행정법원 2018.11.08 2017구합83881
양도소득세등부과처분취소
Text

1. All of the plaintiff's claims are dismissed.

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

Reasons

1. Details of the disposition;

A. On March 27, 2007, around 2005, the Plaintiff established C Co., Ltd. (hereinafter “C”) that produces raw materials of cosmetics using B and plant stem cell cultivation technology and assumed office as a joint representative director of C on March 27, 2007 and resigned on October 27, 2012.

The Plaintiff was registered as C’s largest shareholder from around 2006 to November 28, 2012.

B. The Plaintiff and B sold to ordinary investors 18,000 shares out of C’s shares in 2010 (which are approximately 3% of their shares) for KRW 500,000 per share, but if the purchaser files an application for re-purchase of the shares after three years, the Plaintiff would include the so-called “Buybbbck's option” provision that the Plaintiff would re-purchase KRW 1,000 per share in the share sales contract.

Accordingly, around June 2010 to August 2010, Plaintiff and B sold 4,36 shares (Plaintiffs) and 12,059 shares (B) among the shares of C held by them to ordinary investors for KRW 500,000 per share. In the event that a purchaser files an application for re-purchase of the share purchase by the end of July 2013, Plaintiff added a white option to purchase at KRW 1,00,00 per share until the end of October 2013.

Meanwhile, from February 2, 2011 to August 2011, the Plaintiff entered into a sales contract with an option with a content of purchasing KRW 750,000 to KRW 700,000 per share, if the purchaser files an application for re-purchase for three years after selling 10,062 shares among C’s shares held by himself/herself to ordinary investors.

C. On November 28, 2012, the Plaintiff and B drafted a written agreement (No. 42 No. 42; hereinafter “instant agreement”) with the following contents (hereinafter “instant agreement”). On the same day, according to the instant agreement, the Plaintiff and B were 273,305 shares issued in the Plaintiff’s name (hereinafter “instant shares”).

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