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(영문) 서울행정법원 2017.07.07 2016구합56134
증여세부과처분취소
Text

1. The date of disposition according to the statements in Gap evidence 1-1 and Eul evidence 1-1 of December 15, 2014 by the defendant middle-term director of the tax office.

Reasons

1. Details of the disposition;

A. The Plaintiffs are the major shareholders of D Co., Ltd. (hereinafter “D”) (hereinafter “D”) and F Co., Ltd. (hereinafter “F”) as their affiliates, and H’s seat, the representative director, who is H.

B. D and F entered into a contract on May 3, 2010 with a view to acquiring management rights of an I Co., Ltd. (hereinafter “instant company”), a non-standing financial investment company, to take over KRW 20 billion of the instant company’s stocks from J, K, etc., a shareholder of the instant company, and their spouse, etc.

C. D and F paid KRW 5 billion on May 3, 2010 to acquire one million shares of the instant company owned by J (24.88% of shares) first, but Article 9(1) of the former Financial Investment Services and Capital Markets Act (amended by Act No. 13448, Jul. 24, 2015) of the same Act (amended by Act No. 1348, Jul. 24, 2015) provides that a major shareholder shall include not only the major shareholder but also a shareholder (major shareholder) who owns more than 10% of the total number of shares issued by the said company.

In the process, there was a dispute between J, K, etc., the transferor and the transferor.

During that period, D, F, and H knew that 10,00 shares of the instant company owned by K (25.37%) were established in L. On April 26, 2011, D, F, and H acquired 370,000 shares (7.94%) in the name of L in the name of the Plaintiff, 319,00 shares (7.94%) in the name of the Plaintiff, and 330,000 shares (8.23%) in the name of the Plaintiff C, and 330,000 shares (8.23%) in the name of the Plaintiff C.

As of April 26, 2011, the Defendants deemed that F was the title trust (hereinafter “instant title trust”) with the Plaintiff, H was the Plaintiff B, and D was the Plaintiff C with the aggregate of 1,220,000 shares of each of the instant companies.

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