Seoul Administrative Court 2012Guhap11300 (2013.05.02)

It is difficult to deem that the solicitation of subscription was made while issuing new shares.

(1) Although it is alleged that the case falls under the case of distributing securities through the public offering of new shares (as with the judgment of the court of first instance), the gift tax imposed on the acquisition of low price is lawful by holding a board of directors meeting to make a resolution to increase new shares and making it public.

2013Nu14780 Revocation of Disposition of Imposing gift tax

OraA

Head of Central Tax Office

Seoul Administrative Court Decision 2012Guhap11300 decided May 2, 2013

September 11, 2013

October 16, 2013

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance is revoked. On February 10, 201, the defendant revoked the disposition of imposition of the gift tax OOO on the plaintiff on February 10, 201 (the plaintiff corrected the purport of the claim as above in this court).

The reasoning of this court's ruling is as follows. This court's ruling is based on Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

○ 1) The primary claim is ‘1) the first claim â……………………………………………………………………ââââââ

○ 3) The primary claim refers to 7th below '2 second claim'. The second claim is '2).

The ‘35' in the 6th place of ‘(name)' in the 6th place of ‘(name)' in the 6th place of the 4th place of the election is '3', and ‘4' in the 6th place of the 6th place of the election is '6' in the 6th place of the election.

The judgment of the first instance is justifiable. The plaintiff's appeal is dismissed.