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1. The Defendant’s transfer income tax of KRW 47,264,510 and securities transaction tax of KRW 2,726,240 against the Plaintiff on May 1, 2012.
Reasons
1. Details of the disposition;
A. On July 9, 2008, a KOSDAQ-listed corporation B (hereinafter “B”) issued bonds with warrants of KRW 20 billion in order to raise funds for the new construction of the company. A new mutual savings bank, a new mutual savings bank (hereinafter “Korea Savings Bank”) acquired the total amount of the above bonds with warrants.
B. As seen below, the existing shareholders of B held 1.3 billion won of the preemptive right of 28 million won from the Korea Savings Bank (hereinafter “Korea Savings Bank”). C owned 3.08 million won of the Korea Savings Bank, D, 1.820,000 shares, E, 1.680,000 shares, F, 2.80,000 shares, the Plaintiff’s 7.4 million shares, the former representative director G, 8.4 million shares, the present representative director H held 9.52 million shares, respectively.
C. As seen below, I agreed to receive B’s preemptive right under the name of another person from the existing shareholders of B, and I transferred B’s preemptive right of KRW 10,80,00 per share to I on July 9, 2009 and August 2009 for C, D, E, F, and Plaintiff (hereinafter “instant transferor”).
(hereinafter “instant transfer agreement”). D. The transfer agreement between the transferor and I (hereinafter “instant transfer agreement”).
The plaintiff did not pay the transfer income tax on the transfer of the above preemptive right to the defendant.
E. From September 30, 201 to December 31, 2011, the director of the Seoul Regional Tax Office: (a) determined that the instant transferor, including the Plaintiff, transferred the preemptive right to new stocks to KRW 532 won per share (in the case of the Plaintiff, KRW 372,40,000), and notified the Defendant of the same data; (b) accordingly, the Defendant issued a revised notice to the Plaintiff on May 1, 2012, of KRW 47,264,510, and KRW 2,726,240,00 for the transfer income tax reverted to the year 2009.
(hereinafter referred to as “instant disposition,” in total, of the imposition of capital gains tax and securities transaction tax.