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(영문) 서울행정법원 2017.09.22 2016구합83631
증여세부과처분취소
Text

1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

Reasons

1. Details of the disposition;

A. E Co., Ltd. (hereinafter “E”) is an unlisted corporation that was established on December 14, 1996 and carries out the manufacture and sale of sports equipment, etc., and F is a person who is in the status of representative director since he was appointed as the representative director of the non-party company on December 8, 199.

B. F has been holding 4,00 shares, 40% of the shares 10,000 shares issued at the time of incorporation by investing 100% of the non-party company, and the remaining 60% of the shares are owned by the non-party company in its name or in the name of another person since the incorporation of the non-party company.

Details on the status of stock changes confirmed by the detailed statement on the status of stock changes shall be as specified in the following table:

(Schoscing parts of 1996 to 1997 from 1998 to 2009 to 2005 2006 to 2006 7,800 (26%) 29,400 (49%) 29,400 (49%) 29,400 (49%) 29,400 (49%) 29,400 (49%) 29,400 (49%) 400 (49%) 40,350 (67.25%) -40, 650 (67.25%) -40 -650 -350 -19,650-19, -650-19, -650-19, -650-19, -650-19, -650-19, -650-10

C. The Defendants allocated new shares to the Plaintiff at the capital increase issued by the Nonparty Company, which was implemented on November 14, 200, and allocated F to the Plaintiff 4,275 shares, 5,50 shares to Plaintiff B, and 5,475 shares to Plaintiff C, respectively (hereinafter “first title trust”). On April 21, 2006, the Defendants terminated the existing title trust with respect to the shares owned under the Plaintiff B and A, 19,650 shares, and re-titled the Plaintiff D with the title trust (hereinafter “second title trust”) with respect to the shares owned under the Plaintiff B and A (hereinafter “each title trust”), on the grounds that the Defendants, B, and C had the title trust (hereinafter “instant title trust”) with the first title trust.

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