(영문) 서울행정법원 2015.11.06 2015구합54384

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(영문) 서울행정법원 2015.11.06 2015구합54384

증여세경정거부처분취소

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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. B (hereinafter “B”) is a company established on July 29, 2002 for the purpose of developing, manufacturing, and selling materials, parts, and related equipment for display, and was listed on the KOSDAQ market around October 2007. The Plaintiff is the largest shareholder B (16.26% of the total shares of 6,768,517 shares) (1,100,80 shares out of the total shares of 6,768,517 shares) and the representative director.

B. On September 18, 2008, B issued “the bonds with preemptive rights separated from the 4th interest coupon type” (hereinafter “instant bonds”), and the content thereof are as follows.

The total face value of the face value of 10 billion won per face value of bonds issued at 0.0% per face value of 0.0% per face value of bonds (ir redemption date), three years (115.4321% per face value of bonds issued on September 18, 201), shall be 7,965 won per initial exercise value of 100% per face value of bonds issued at the rate of exercise of C warrant rights issued by a temporary redemption company with maturity of 115.4321% of total face value of bonds (ir redemption date): Provided, That if any ground specified in the contract for the issuance of bonds, such as capital increase without compensation, stock dividends, split-off of stocks, or consolidation of stocks, occurs later, the exercise price may be adjusted. B entered into an acquisition contract for the bonds of this case with C on September 18, 200 and C acquired the total value of the bonds of this case, and C owned the bonds of this case as it is, and sold the bonds to D 420,000 won per share.

D Co., Ltd. again sold to the Plaintiff the total face value of eight billion won (5 billion won KRW 16,00,000 per sheet) among the face value of warrant certificates to the Plaintiff on the same day, to KRW 256,00,000 ( KRW 16,00,000 per sheet). The remainder of the warrant certificates (total face value of KRW 2 billion) was sold to a third party.

C. B, on November 12, 2008, increased the exercise price of warrant certificates at KRW 2,811,00 as of December 2, 2008.

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