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Reasons
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(영문) 대전고등법원 2015.07.16 2014누326
증여세부과처분취소
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1. Revocation of a judgment of the first instance;

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

3. All costs of the lawsuit shall be borne by the Plaintiff.

Reasons

1. Details of the disposition;

A. B Co., Ltd. (hereinafter “B”) was established on April 28, 1999 and listed on the KOSDAQ on October 25, 2007, and the Plaintiff is the largest shareholder and the representative director of B.

B. A gift tax of 2008 (1) B) D Co., Ltd. (hereinafter “D”) on December 6, 2005

After entering into a contract for the acceptance of convertible bonds with D on December 9, 1999, the total face value of convertible bonds of KRW 500 million (hereinafter “instant convertible bonds”).

(2) On December 29, 2006, the Plaintiff acquired from D the total face value of the instant convertible bonds of KRW 350 million from D to KRW 350,000,000,000. On November 18, 2008, the Plaintiff exercised the conversion right [the exercise price of KRW 350,000 per share (the face value of KRW 500,000 per share; hereinafter the same shall apply) at KRW 3,100 per share.

[2] On November 20, 2008, the 112,903 Preferred Shares was received, and the conversion was made to 291,289 Preferred Shares (the conversion ratio: 2.58 Preferred Shares per Preferred Shares).

3) On July 7, 2011, the Defendant notified the Plaintiff of KRW 34,598,920 of gift tax on the ground that the Plaintiff received gift tax equivalent to the difference between KRW 1,675 won at the time and KRW 1,201 (=3,100 ± 2.58 share) on the part that the Plaintiff acquired in excess of the Plaintiff’s share ownership ratio among the above common share shares 291,289 on November 20, 2008 (hereinafter “instant first disposition”).

(C) On December 7, 2006, 2009, B entered into a bond acquisition contract with the Securities Co., Ltd. (hereinafter “New Securities”) instead of the Securities Co., Ltd. (hereinafter “New Securities”), and on December 12 of the same year, BY 370,000,000 of the total face value of face value of face value of face value (80,380,000,000, 100, 100, 800, 100, 100, 100, 100, 100, 100, 100, 200, 200, 200, 200, 200, 30,000, 10,00

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