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(영문) 인천지방법원 2018.06.14 2017구합51833
증여세 부과처분 취소청구
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 parties, etc. B (hereinafter “B”) were established on March 7, 1996 and purchased automobiles from C Co., Ltd. and sold them to domestic consumers.

The Plaintiff is the representative director of B, and D, E, and F (hereinafter “D et al.”) are the Plaintiff’s siblings, and G, H, and I (hereinafter “G et al.”) are the Plaintiff’s children.

B. The Plaintiff established B’s capital increase with respect to new shares and a stock title trust held in title trust the B shares owned by himself to two others, including D, J, K, L, etc.

B paid 20,000 shares issued on June 29, 2005 (hereinafter “instant subscription”). The Plaintiff participated in the subscription for new shares and the subscription price for new shares in the name of D and two other parties, and subscribed to new shares in the name of D and two other parties.

B The details of shares held by each shareholder as of the end of 1996-201 are as follows:

196 (Establishment) 2004 2004 20,000 20,000 2220,000 (200,000) 220,000 220,000 220,2000 220,2000 5,2007,200 79,200 (72,000) 79,200 79,200 79,200 D 4,80 4,800 4,800 4,80 4,800 4,80 E4,800 33,730, 207 203, G343,75, 207 203, 37, 204, 308, 208, 208, 20437, 37, 2008.

on November 1, 2009, GE 11,734 H 11,733 I 11,733 I 1,733 on November 5, 2009, G 12,929,90 H 12,927,920 H 12,927,927,950 on February 28, 2010, G 12,929,920 H 21,920 H 21,29,29,29,929, 21,29, 21, 29, 200 I 29, 21, 200, 29, 21, 29, 29, 200, 16, 17, 16, 17, 2007, G 17, 2009

C. The director of the Seoul Regional Tax Office, upon examining the statement on the change of stocks, etc. submitted by B from June 2013, 2005 and the date of examining the statement on the change of stocks, etc. submitted by B from June 2011.

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