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(영문) 서울행정법원 2016.01.29 2015구합64268
증권거래세경정거부처분취소
Text

1. The plaintiff's claim is dismissed.

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

Reasons

1. Details of the disposition;

A. The gold Industry Co., Ltd. and the Plaintiff’s acquisition of shares in Daewoo Construction Co., Ltd. (1) The gold Industry Co., Ltd. (hereinafter “gold Industry”).

The five companies in gold Asia and the Department, including Geumho-si Co., Ltd. and Asian Aeronautical Co., Ltd., are investors, including the Plaintiff (hereinafter referred to as “financial investors”), around 2006.

) Treatment Construction Co., Ltd. (hereinafter referred to as “Treatment Construction”) together with

) the consortium for acquiring the shares (hereinafter referred to as “gold- Asian or consortium”)

The gold Industry constituted a contract with a financial investor on November 15, 2006 for the acquisition of shares of Daewoo Construction (hereinafter “instant agreement”).

2) On December 15, 2006, the gold Asia and the consortium acquired shares 244,665,611 (which are approximately KRW 72 per share of the total number of issued shares) from the Joint Sale Council composed of nine institutions, including the Korea Asset Management Corporation, in KRW 26,262 per share.

B. On December 14, 2009, the Plaintiff’s financial investors entered into an agreement with the Financial Investment Services and Capital Markets (hereinafter “Financial Investment Services and Capital Markets Act”) on December 14, 2009, including that “in the event of a notification of the convening of the creditor financial institutions’ joint management procedures or creditor banks’ joint management procedures under the Corporate Restructuring Promotion Act, the investors would be deemed to have exercised the right to select sales to the Financial Industry.” 2) The Financial Investment Services and Capital Markets applied for the joint management procedures of creditor financial institutions on December 30, 2009, and the convening of the Financial Investment Services and Capital Markets Committee to decide whether to commence the joint management procedures for the Financial Investment Services and Capital Markets was notified to the financial investors on the same day.

Accordingly, on December 29, 2009, the Plaintiff was considered to exercise the option of sale under Article 8 of the contract between shareholders with respect to the gold industry on December 29, 2009.

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