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(영문) 서울행정법원 2013.11.21 2013구합7773
양도소득세부과처분취소등
Text

1. On August 1, 2010, the head of the Seoul Regional Tax Office rendered income statement against the Plaintiff C Company on August 1, 201, Plaintiff B and 2.

Reasons

1. Details of the disposition;

A. The relationship between the parties 1) Plaintiff C Co., Ltd. (hereinafter “C”)

Plaintiff B is the representative director of Plaintiff A, and Plaintiff D(hereinafter referred to as “D”) was established as the main business around December 199, as well as sports and events management, and the supply of broadcasting programs.

Plaintiff

B currently owns 24.67% of D Shares as of the end of the business year 2005;

On October 31, 2006, all shares were transferred, and 15.84% shares were acquired in the year 2007.

Meanwhile, from August 1, 2003 to December 18, 2005, Plaintiff B served as D’s joint representative director. From December 18, 2009 to December 18, 2005, Plaintiff B served as D director.

3) Plaintiff B and E invested 50:50, and invested on October 22, 2004, in F Co., Ltd., Ltd. (hereinafter “F”).

B. (B) The Plaintiff and C’s acquisition and transfer of F shares (1) 1) The Plaintiff participated in the FF capital increase with capital increase on March 25, 2005 and acquired 60,000 shares in total at KRW 20,000 per share.

(hereinafter “Dispute ① Stocks.” According to the statement on the state of stock change, A transfers 30,000 shares each to G and H (hereinafter “G, etc.”) in 2006, and G, etc. transfers them to I (hereinafter “I”) in 2007.

2) Key (B) Shares C acquired KRW 50,000 per share of KRW 40,000 per share by participating in F’s capital increase with capital increase on February 17, 2006 (hereinafter “Dispute B Shares”).

C. According to the statement of stock change, C is limited to K, L, M, N,O, P, Q, and hereinafter “J et al.”).

(C) The transfer to J and 7 indicated that the said shares were transferred to I in 2007. B and three other (R, S, and T) transfer to I in 2007. D. Taxation disposition 1) Defendant Seoul Director of Seoul Regional Tax Office conducted an investigation of the change of shares in F from March 8, 2010 to July 2, 2010, and the total shares of the Plaintiff A, C, and three other parties were transferred to I.

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